Form 202 — Maryland Sales and Use Tax Return (instructions)

MARYLAND Page 1 line for those with a ZIP Code in Upper Marlboro may not be correct. Also, some political subdivisions have similar names such as Bel Air in Allegany County and Town of Bel Air in Harford County or Town of Chevy Chase and Town of Chevy Chase View. Contact your county seat for further information Instruction A. For use by cannabis dispensaries and on-site cannabis consumption businesses. relating to the incorporated boundaries of incorporated cities, towns, and taxing areas in your county.
Senate Bill 516 of 2023 establishes that the sales and use tax applies at a

If your sales of cannabis or purchases for use were made within the incorporate of 12% to the retail sales of cannabis and cannabis products. Cannabis rated tax boundaries of one of the areas listed under your county as found in dispensaries and on-site cannabis consumption businesses are required to the LIST OF INCORPORATED CITIES, TOWNS, AND TAXING AREAS IN MARYcollect and remit sales tax on retail sales of cannabis. If you are reporting LAND, write the name of the city, town, or taxing area on the MARYLAND sales of cannabis on Line 15, or taxable purchases on Line 31, you must POLITICAL SUBDIVISION line. If your sales of cannabis or purchases for use check the appropriate box and provide the physical location address and were not made within the incorporated tax boundaries of one of the areas political subdivision from which you made the cannabis sale or purchases for listed under your county as found in the LIST OF INCORPORATED CITIES, use. A separate sales and use tax account is required for each retail loca-TOWNS AND TAXING AREAS IN MARYLAND, write the name of the county on tion. Cannabis businesses are not permitted to consolidate reporting of sales the MARYLAND POLITICAL SUBDIVISION line. If your business location is in and use tax from multiple locations under a single account. Note for micro Baltimore City, enter "Baltimore City" on the MARYLAND POLITICAL SUBDIdispensary licensees: see special instructions at Line 15 for reporting your sales and tax collected using Form 202DLV.

VISION line. For additional information on your Maryland political subdivision, contact your locality or the Maryland Department of Planning.

Check the appropriate box if you are a reporting amounts from cannabis
Enter the street number and street name on MARYLAND PHYSICAL LOCATION retail sales on Line 15 or purchases for use (such as display items which will not be sold to a customer) by your business on Line 31.

ADDRESS LINE 1. DO NOT ENTER A PO BOX NUMBER.

If applicable, enter the floor, suite or apartment number on MARYLAND PHYS-
Find the 4 Digit Political Subdivision Code in the LIST OF INCORPO-ICAL LOCATION ADDRESS LINE 2. DO NOT ENTER A PO BOX NUMBER.

RATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND and en-

Enter the city or town in which the sales of cannabis or purchases for use ter this number on the 4 DIGIT POLITICAL SUBDIVISION CODE line.

were made on the CITY line.
When selecting the 4 Digit Political Subdivision Code, be sure that you have selected the proper political subdivision from the LIST OF INCORPO- 7. Enter the ZIP Code + 4 in which the sales of cannabis or purchases for use RATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND. Do not rely on were made on the ZIP Code + 4 line. the ZIP Code + 4 to identify the proper political subdivision. For example,

Enter the name of the county in which the sales of cannabis or purchases for most addresses within the ZIP Code of Upper Marlboro are not in the pouse were made on the MARYLAND COUNTY line. If your business location is in litical subdivision of the Town of Upper Marlboro. Therefore, entering the Baltimore City, leave the MARYLAND COUNTY line blank.

Town of Upper Marlboro on the 4 DIGIT POLITICAL SUBDIVISION CODE
LIST OF POLITICAL SUBDIVISION CODES OF INCORPORATED CITIES, TOWNS AND TAXING AREAS IN MARYLAND
COUNTY … 0700

# ALLEGANY

COUNTY. . . . . . . 0100 Town of Hampstead . . . 0701 Town of Barton . . . . . . 0101 Town of Manchester . . . 0702 Bel Air … 0112 Town of Mt. Airy . . . . . 0703 Bowling Green . . . . . . 0115 Town of New Windsor . 0704 Cresaptown … 0108 Town of Sykesville . . . . 0705 City of Cumberland . . . 0102 City of Taneytown . . . . 0706 Ellerslie … 0113 Town of Union Bridge . . 0707 City of Frostburg . . . . . 0103 City of Westminster . . . 0709 LaVale … 0110
CECIL COUNTY. . . . 0800
Town of Lonaconing . . . 0104
Town of Cecilton . . . . . 0801
Town of Luke … 0105
Town of Charlestown . . 0802
McCoole … 0114
Town of Chesapeake

Town of Midland . . . . . 0106
City … 0803
Mt. Savage … 0111
Town of Elkton . . . . . . 0804
Potomac Park … 0109
Town of North East . . . 0805
Town of Westernport . . 0107
Town of Perryville . . . . 0806
ANNE ARUNDEL Town of Port Deposit . . 0807
COUNTY. . . . . . . 0200 Town of Rising Sun . . . 0808 City of Annapolis . . . . . 0201

# CHARLES

Town of Highland

COUNTY. . . . . . . 0900
Beach … 0203
Town of Indian Head . . 0901
BALTIMORE Town of La Plata . . . . . 0902
COUNTY … 0300 Port Tobacco Village . . . 0903
(No incorporated cities or

# DORCHESTER

towns)

COUNTY … 1000
BALTIMORE CITY. . . 0400
Town of Brookview . . . 1008
City of Cambridge . . . . 1001
CALVERT Town of Church Creek . 1002
COUNTY … 0500 Town of East

Town of Chesapeake New Market . . . . . . 1003
Beach … 0501 Town of Eldorado . . . . 1007
Town of North Beach . . 0502 Town of Galestown . . . 1009 Town of Hurlock . . . . . 1004

# CAROLINE

Town of Secretary . . . . 1005
COUNTY … 0600
Town of Vienna . . . . . . 1006
Town of Denton . . . . . . 0602
Town of Federalsburg . . 0603

# FREDERICK

Town of Goldsboro . . . . 0604
COUNTY … 1100
Town of Greensboro . . 0605
City of Brunswick . . . . 1101
Town of Henderson . . . 0611
Town of Burkittsville . . 1102
Town of Hillsboro … 0606
Town of Emmitsburg . . 1103
Town of Marydel . . . . . 0607
City of Frederick . . . . . 1104
Town of Preston . . . . . 0608
Town of Middletown . . . 1106
Town of Ridgely . . . . . 0609
Town of Mt. Airy . . . . . 1114
Town of Templeville . . . 0610
Town of Myersville . . . . 1107
CARROLL Town of New Market . . 1108
Village of Rosemont . . . 1113 Town of Church Hill . . . 1802 Town of Laytonsville . . 1607 Town of Thurmont . . . .1110 Village of Martin's Town of Millington . . . . 1808 Town of Walkersville . .1111 Additions … 1622 Town of Queen Anne . . 1807 Town of Woodsboro . . .1112 Village of North Town of Queenstown . . 1803 GARRETT COUNTY. . 1200 Chevy Chase . . . . . 1618 Town of Sudlersville . . . 1804 Town of Accident . . . . . 1201 Town of Oakmont . . . . 1619 Town of Templeville . . . 1806
ST. MARY'S

Town of Deer Park . . . . 1203 Town of Poolesville . . . 1608 COUNTY … 1900 Town of Friendsville . . . 1204 City of Rockville . . . . . 1609 Town of Grantsville . . . 1205 Town of Somerset . . . . 1610 Town of Leonardtown . . 1902 Town of Kitzmiller . . . . 1206 City of Takoma Park . . . 1611

# SOMERSET

Town of Loch Lynn Town of Washington
COUNTY … 2000
Heights … 1207 Grove … 1612
City of Crisfield . . . . . . 2001
Town of Mountain

Town of Princess Anne . 2002
PRINCE GEORGE'S

Lake Park … 1208
COUNTY … 1700 TALBOT

Town of Oakland . . . . . 1209
Town of Berwyn COUNTY … 2100
Heights … 1701
HARFORD COUNTY . 1300 Town of Easton . . . . . . 2101 Town of Bladensburg . . 1702 City of Aberdeen . . . . . 1301 Town of Oxford . . . . . . 2102 City of Bowie … 1704 Town of Bel Air . . . . . . 1302 Town of Queen Anne . . 2105 Town of Brentwood . . . 1705 City of Havre de Grace . 1303 Town of St. Michaels . . 2103 Town of Capitol Heights 1706 Town of Trappe . . . . . . 2104
HOWARD COUNTY. . 1400
Town of Cheverly . . . . 1707

# WASHINGTON

(No incorporated cities or City of College Park . . . 1725 COUNTY. . . . . . . 2200 towns) Town of Colmar Manor . 1708 Town of Boonsboro . . . 2201 Town of Cottage City . . 1709 KENT COUNTY. . . . . 1500 Town of Clearspring . . . 2202 City of District Heights . 1710 Town of Betterton . . . . 1501 Town of Funkstown . . . 2203 Town of Eagle Harbor . . 1711 Town of Chestertown . . 1502 City of Hagerstown . . . 2204 Town of Edmonston . . . 1712 Town of Galena . . . . . . 1503 Town of Hancock . . . . . 2205 Town of Fairmount

Town of Millington . . . . 1504 Town of Keedysville . . . 2206 Heights … 1713 Town of Rock Hall . . . . 1505 Town of Sharpsburg . . . 2207 Town of Forest Heights 1728 Town of Smithsburg . . . 2208

# MONTGOMERY

City of Glenarden . . . . 1730
Town of Williamsport . . 2209
COUNTY … 1600
City of Greenbelt . . . . . 1714

# WICOMICO

Town of Barnesville . . . 1601
City of Hyattsville . . . . 1715
COUNTY … 2300
Town of Brookeville . . . 1602
Town of Landover Hills . 1726
Town of Delmar … 2301
Town of Chevy Chase . . 1615
City of Laurel … 1716
City of Fruitland . . . . . 2308
Section 3 of the Village
Town of Morningside . . 1727
Town of Hebron . . . . . . 2302 of Chevy Chase . . . . 1614 City of Mt. Rainier . . . . 1717 Town of Mardela

Section 5 of the Village
City of New Carrollton . 1729
Springs … 2303 of Chevy Chase . . . . 1616
Town of North

Town of Pittsville . . . . . 2307
Town of Chevy
Brentwood … 1718
City of Salisbury . . . . . 2304
Chase View . . . . . . 1617
Town of Riverdale Park 1720
Town of Sharptown . . . 2305
Chevy Chase Village . . 1613
City of Seat Pleasant . . 1721
Town of Willards . . . . . 2306
Village of Drummond . . 1623
Town of University Park 1723
Village of Friendship WORCESTER

Town of Upper Marlboro 1724
Heights … 1621 COUNTY … 2400
QUEEN ANNE'S

City of Gaithersburg . . 1603 Town of Berlin … 2401 COUNTY … 1800 Town of Garrett Park . . 1604 Town of Ocean City . . . 2402 Town of Barclay . . . . . 1805 Town of Glen Echo . . . . 1605 Pocomoke City . . . . . . 2403 Town of Centreville . . . 1801 Town of Kensington . . . 1606 Town of Snow Hill . . . . 2404

Line 1 Check the box if you engage in the business of a marketplace facilitator. If the box is checked you must complete Form 202F. Marketplace facilitator means a person that (i) facilitates a retail sale by a marketplace seller by listing or advertising for sale in a marketplace tangible personal property; and (ii) regardless of whether the person receives compensation or other consideration in exchange for the person's after a claiming race (reported separately in box 7a).
In box 4 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales, which is reported on Form 202F.
Line 5 services, directly or indirectly through agreements with third parties, collects payments from a buyer and transmits the payment to the marketplace seller.
Marketplace facilitator does not include (i) a platform or forum that exclusively provides internet advertising services, including listing products for sale, if the platform or forum does not also engage, directly or indirectly, in collecting payment from a buyer and transmitting that payment to the vendor; (ii) a payment processor business appointed by a vendor to handle payment transactions from clients, including credit cards and debit cards, whose only activity with respect to marketplace sales is to handle transactions between two parties; (iii) a peer-to-peer car sharing program; or (iv) a delivery service company that delivers tangible personal property on behalf of a marketplace seller that is engaged in the business of a retail vendor and holds a certain license. Marketplace seller Sales of digital products and digital code subject to 6% rate In box 5a Enter the amount of sales of digital products and digital code that are subject to tax at the 6% rate. For information on what qualifies as a digital product, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller. gov.
In box 5 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of digital products and digital code subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of digital products and digital code, which is reported on Form 202F.
Line 6 means a person that makes a retail sale or sale for use through a physical or electronic marketplace operated by a marketplace facilitator. As of July 1, 2024, the sales and use tax applies to home amenity rentals. For additional information about home amenity rentals, see Technical Bulletin No. 46.
Amended Return - Check the box: To correct an error in a previously filed return, check the amended return box on page 1 and complete the entire return, where applicable, including amended figures.
Line 2 Check the box if you are a person that engages in the business of an out-of-state vendor and in the prior calendar year or the current calendar year either (1) exceeded $100,000 in gross revenue from the sale of tangible personal property or taxable services delivered in the State; or (2) sold tangible personal property or taxable services for delivery into the State in Sales of electricity for charging electric vehicles subject to 6% rate In box 6a Enter the amount of sales of electricity for charging electric vehicles that are subject to tax at the 6% rate. This includes the sale of electricity at an electric vehicle charging station or the sale of electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission.
In box 6 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of electricity for the charging of electric vehicles, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of electricity for the charging of electric vehicles, which is reported on Form 202F.

# Line 7

200 or more separate transactions. If you are a marketplace facilitator and engage in the business of an out-of-state vendor with sales in the previous calendar year that exceed the listed threshold amounts, you should check both box 1 and box 2.
Line 3 Gross sales Enter the total amount of all your taxable and non-taxable sales and rentals of tangible personal property and of your taxable services. These are your total direct sales. Do not include any facilitated sales
Sales of racehorses following claiming races

subject to 6% rate
In box 7a Enter the amount of sales of racehorses following claiming races that are subject to the 6% rate.
In box 7 Enter the amount of sales and use tax you collected or should have collected on sales of racehorses following claiming races.
Line 8 or tax collected in this figure. Enter whole dollars only.
Line 4 Sales subject to 6% rate
In box 4a Enter the amount of sales that are subject to tax at the 6% rate.
Note: If the gross sales on Line 3 include sales of modular homes or gross receipts from vending machine sales; or if you are a marina which sells dyed diesel fuel; or if you are a hotel: see the applicable sales tax information at marylandcomptroller.gov to determine the appropriate percentage of sales to use
Sales of tobacco pipes subject to 12% rate
In box 8a Enter the amount of sales of tobacco pipes that are subject to tax at the 12% rate.
In box 8 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of tobacco pipes subject to the 12% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of tobacco pipes which is reported on Form 202F.
Line 9 in computing the 6% tax. Do not include the amount of any sales of the following items in box 4a: (1) digital products and digital codes (reported separately in box 5a); (2) electricity at an electric vehicle charging station, or electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission (reported separately in box 6a); or (3) racehorses sold Sales of ESDs and vaping liquid subject to 20% rate In box 9a Enter the amount of sales of electronic smoking devices (ESDs) that are subject to tax at the 20% rate. ESDs include vaping liquid that does not contain cannabis and is sold in a container that contains over 5mL of vaping liquid. Vaping liquid that contains cannabis (the plant Cannabis sativa L. and any part of the plant, including all derivatives, extracts, cannabinoids, isomers, acids, salts, and salts of isomers, whether growing or not, with a delta-9- tetrahydrocannabinol concentration greater than 0.3% on a dry weight basis), regardless of container size, is taxed In box 14 Enter the actual amount of tax you collected or should have collected on the sales of alcoholic beverages, less any taxes you properly refunded to your customers for canceled sales.
Line 15 as a cannabis product.
In box 9 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of ESDs and vaping liquid subject to the 20% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use tax collected for facilitated sales of ESDs and vaping liquid which is reported on Form 202F.
Line 10 Sales of vaping liquid subject to 60% rate In box 10a Enter the amount of sales of vaping liquid that does not contain cannabis and is sold in a container that contains 5mL or less of vaping liquid that are subject to tax at the 60% rate. Vaping liquid that contains cannabis (the plant Cannabis sativa L. and any part of the plant, including all derivatives, extracts, cannabinoids, isomers, acids, salts, and salts of isomers, whether growing or not, with a delta-9-tetrahydrocannabinol concentration greater than 0.3% on a dry weight basis), regardless of container size, is taxed as a cannabis product.
In box 10 Enter the actual amount of the sales and use tax you collected or should have collected on direct sales of vaping liquid that does not contain cannabis and is sold in a container that contains 5mL or less of vaping liquid subject to the 60% tax rate, less any tax which you properly refunded to your customers for canceled sales. Do not include sales and use
Sales of cannabis products subject to 12% rate

Under Senate Bill 516 of 2023, sales of cannabis and cannabis products are subject to sales and use tax.
"Cannabis" includes: cannabis; cannabis concentrate; cannabis infused products; and cannabis products, seeds, seedlings, immature plants, and clones.

NOTE: MICRO DISPENSARIES MUST REPORT ALL

SALES OF CANNABIS AND CANNABIS PRODUCTS

# AND ALL APPLICABLE SALES AND USE TAX ON FORM

202DLV BY SUBDIVISION. Check the box if you are a micro dispensary operating a delivery service and complete Form 202DLV. Sales of cannabis and cannabis products by micro dispensaries making deliveries and the corresponding sales and use tax collected may not be reported in boxes 15A and 15.

Enter the Maryland Cannabis Administration
(MCA) license number on line 15.
In box 15a Enter the amount of sales of cannabis products that are subject to the 12% rate In box 15 Enter the actual amount of tax you collected or should have collected on the sales of cannabis products, less any tax you properly refunded to your customers for canceled sales.
Line 16 tax collected for facilitated sales of vaping liquid in a container that contains less than 5mL of vaping liquid, which is reported on Form 202F.
Line 11 Car and motorcycle rentals and peer-to-peer car sharing subject to 11.5% rate In box 11a Enter the amount of short-term car and motorcycle rentals and peer-to-peer car sharing subject to tax at the 11.5% rate. Peer-to-peer car sharing is subject to tax at the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is part of a fleet of vehicles that includes more than 10 vehicles owned by the same person.
In box 11 Enter the actual amount of tax you collected or should have collected on your car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to your customers for canceled sales.
Line 12 Truck rentals and peer-to-peer car sharing

subject to 8% rate
In box 12a Enter the amount of short-term truck rentals and peer-to-peer car sharing subject to 8% rate. Peer-to-peer car sharing is subject to tax at the 8% rate if it is not subject to tax at the 11.5% rate.
See the instructions for Line 11.
In box 12 Enter the actual amount of tax you collected or should have collected on your truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to your customers for canceled sales.
Line 13 Tax Due on Short-Term Rentals Enter the sum of the tax shown in boxes 11 and 12.
Line 14 Sales of alcoholic beverages subject to 9% rate In box 14a Enter the amount of sales of alcoholic beverages that are subject to tax at the 9% rate.
Sales of certain data services, certain information technology services, and certain software publishing services subject to 3% rate In box 16a Enter the amount of sales of data services and information technology services described under NAICS Sectors 518, 519, and Subsector 5415 and system software publishing services and application software publishing services described under NA-ICS Subsector 5132 that are subject to tax at the 3% rate.
Data services and information technology services described under NAICS Sector 518, subject to the 3% rate include the following services: application hosting (excluding software publishing), automated data processing, cloud computing (except software publishing and computer systems design), cloud storage, co-location in data centers (i.e. rental of server and networking space in data centers), computer data storage, computer input preparation, computer time leasing, computer time rental, computer time sharing, computing infrastructure provision, computing platform infrastructure provision, data capture imaging, data entry, data processing computer services (except payroll services, financial transaction processing services), disk and diskette conversion, disk and diskette recertification, electronic data processing, game server hosting, infrastructure as a service (IaaS), media streaming data storage, media streaming technical support, microfiche recording and imaging, microfilm recording and imaging, optical scanning, platform as a service (PaaS), video and audio technical streaming support, video tape and film stock technical streaming support, virtual currency (cryptocurrency) mining, and web hosting (excluding software publishing).
Data services and information technology services described under NAICS Subsector 519 subject to the 3% rate include the following services: archives, bookmobiles, Line 16, cont. centers for documentation (i.e., archives), circulating libraries, film archives, lending libraries, libraries, (except motion picture stock footage, motion picture commercial distribution) motion pic ture film libraries, music archives, reference libraries, news clipping services, internet search portals, internet search websites, news clipping services, press clipping services, provision of stock photos, telephone-based recorded information services, and title search services (excluding real estate) and web search portals.

Data services and information technology services described under NAICS Subsector 5415 subject to the 3% rate include the following services: custom computer application software programming, custom computer program or software development, custom computer programming services, custom computer software analysis and design, custom search engine optimization (SEO) (except hosting and infrastructure support), custom software programming, custom computer software support, custom webpage design services, industrial robot automation applications/software design and development, industrial robot programming, machine vision software design and development, material handling robot applications/software design and developware publishing services, and application software publishing services, visit marylandcomptroller.gov.

Notes: See marylandcomptroller.gov for information on exempt sales of cloud computing services to qualified cybersecurity businesses, and exempt sales to or by a qualified company located in the University of Maryland's Discovery District in Prince George's County.

If a different rate could be applied to a sale or use of tangible personal property, a digital code, a digital product, or a taxable service, the higher rate shall apply to the sale. Visit marylandcomptroller.gov for more information on sales and use tax rates.
In box 16 Enter the actual amount of tax you collected or should have collected on sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate, less any tax you properly refunded to your customers for canceled sales.
Line 17 ment, welding robot applications/software design and development, audio visual and IT (information technology) systems integration design, CAD (computer-aided design) systems integration design, CAE (computer-aided engineering) systems integration design, CAM (computer-aided manufacturing) systems integration design, computer hardware consulting, computer software consulting, computer systems integration analysis and design, computer systems integration design consulting, computer systems integrator, information management computer systems integration design, local area network In box 17a Add Lines 4 through 10 and 13 through 16 and enter the total on this line.
In box 17b Enter amount shown on Line 13 from
Form 202F.
In box 17c Enter amount shown on Line 1 from Form 202DLV.
In box 17 Add Lines 17a, 17b, and 17c and enter the total on this line.

# Line 18

(LAN) computer systems integration design, computer network systems integration design, office automation computer systems integration design, computer systems data processing facilities (i.e., client's facilities) management and operation, computer systems or data processing facilities (i.e., client's facilities) support, computer disaster recovery, and computer software installation.

Timely discount If Line 17 is $6,000 or less, multiply that amount by .012. If Line 17 is greater than $6,000, multiply that amount by .009 and add $18.00. The discount may not exceed $500 for each return. A vendor who files or is eligible to file a consolidated return is allowed a maximum discount not to exceed $500 for all returns. A discount cannot be taken if the return is filed and paid after the due date.

# Line 19

System software publishing services and application software publishing services described under NAICS Subsector 5132 subject to the 3% rate include the following services: applications development and publishing (except on a custom basis), packaged computer applications software, packaged computer software publishing, computer software publishing and reproduction, publishing computer software for games, gaming site publishing, mobile applications development and publishing (except on a custom basis) packaged computer operating systems software, packaged programming language and compiler software publishing, software publishing, packaged software publishing, and packaged computer utility software.

For additional information describing data services, information technology services, system software publishing services, and application software publishing services described in the North American In-In lieu of timely discount on Line 18, a vendor who is a qualified job training organization may claim a credit equal to 100% of their gross amount of sales and use tax required to remit.
A qualified vendor must meet the following criteria:

(a) timely files a sales and use tax return or consolidated return, and (b) the total credit amount claimed may not exceed $100,000 for the calendar year, and (c) must choose to waive the timely discount calculated on Line 18 in order to claim this increased credit , and (d) must obtain, and attach to the return, a qualified job training organization certificate issued by the Maryland Department of Labor, and
(e) must be located in the State, and (f) must be exempted from taxation under § 501(c)(3) of the Internal Revenue Code, and (g) must conduct retail sales of donated items. For more information, visit marylandcomptroller.gov.
Line 20 dustrial Classification System, United States Manual, 2022 Edition, visit www.census.gov/naics/ and use the 2022 NAICS search for Sectors 518 and 519 and Subsectors 5415 and 5132 and classification details included in each sector's or subsector's industry groups, NAICS industries, and national industries.
For general information on the taxability of data services, information technology services, system soft-Subtract the timely discount on Line 18 from the amount on Line 17, and enter the difference on this line. For certified Qualified Job Training Organizations only, subtract the credit amount on Line 19 from the amount on Line 17, and enter the difference on this line. A Qualified Job Training Organization claiming the credit on Line 19 may not also claim the timely discount.

Line 21 Purchases subject to 6% rate
In box 21a Enter the amount of purchases, rentals, or use of personal property, subject to the 6% rate.
Do not include the amount of any purchases of the following items in box 21a: (1) digital products and digital peer-car sharing upon which the proper amount of Maryland tax has not been paid, including your purchases or rentals of truck rentals and peer-to-peer-car sharing for resale which you have converted to your own use.
Line 26 codes (reported separately in box 22a); (2) electricity at an electric vehicle charging station, or electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission (reported separately in box 23a); or (3) racehorses sold after a a claiming race (reported separately in box 24a).
In box 21 Enter the amount of tax due on your purchases, rentals, or use of personal property subject to the 6% rate upon which the proper amount of Maryland tax has not been paid, including your purchases Purchases of alcoholic beverages subject to 9% rate In box 26a Enter the amount of purchases of alcoholic beverages subject to the 9% rate.
In box 26 Enter the amount of tax due on your purchases of alcoholic beverages subject to the 9% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of alcoholic beverages for resale which you have converted to your own use.
Line 27 of merchandise for resale which you have converted to your own use.
Line 22 Purchases of digital products and digital code subject to 6% rate In box 22a Enter the amount of purchases of digital products and digital code that are subject to the 6% rate. For information on what qualifies as a digital product and digital code, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller.gov. If using a Multiple Points of Use Certificate for purchases of digital codes or digital products, include the amount of purchases apportioned to Maryland.
In box 22 Enter the amount of the tax due on purchases of digital products and digital code upon which the Maryland tax has not been paid, including use tax Purchases of car and motorcycle rentals and peer to peer car sharing subject to 11.5% rate In box 27a Enter the amount of your purchases of car and motorcycle rentals and peer to peer car sharing subject to the 11.5% rate. Peer-to-peer car sharing is subject to the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is part of a fleet of vehicles that includes more than 10 vehicles owned by the same person.
In box 27 Enter the amount of tax due on your purchases, rentals, or use of car and motorcycle rentals and peer-to-peer car sharing upon which the proper amount of Maryland tax has not been paid, including your purchases or rentals of car and motorcycle rentals and peer-to-peer car sharing for resale which you have converted to your own use.
Line 28 due pursuant to a Multiple Points of Use certificate for purchases of digital codes or digital products apportioned to Maryland.
Line 23 Purchases of electricity for charging electric

vehicles subject to 6% rate
In box 23a Enter the amount of purchases of electricity for charging electric vehicles that are subject to the 6% rate. This includes the purchase of electricity at an electric vehicle charging station or the purchase
Purchases of tobacco pipes subject to 12% rate
In box 28a Enter the amount of your purchases of tobacco pipes subject to the 12% rate.
In box 28 Enter the amount of tax due on your purchases, rentals, or use of tobacco pipes upon which the proper amount of Maryland tax has not been paid, including your purchases of tobacco pipes for resale which you have converted to your own use.
Line 29 of electricity used to charge an electric vehicle that is not purchased under a residential or domestic rate schedule on file with the Public Service Commission.
In box 23 Enter the amount of tax due on purchases of electricity for the charging of electric vehicles upon which the Maryland tax has not been paid.
Line 24 Purchases of racehorses following claiming

races subject to 6% rate
In box 24a Enter the amount of purchases of racehorses following claiming races that are subject to the 6% rate.
In box 24 Enter the amount of tax due on your pur-
Purchases of ESDs and vaping liquid subject to
20% rate
In box 29a Enter the amount of your purchases of electronic smoking devices (ESDs) and vaping liquid that does not contain cannabis in containers over 5mL subject to the 20% rate.
In box 29 Enter the amount of tax due on your purchases, rentals, or use of ESDs and vaping liquid that does not contain cannabis in containers over 5mL, which the proper amount of Maryland tax has not been paid, including your purchases of vaping liquid that does not contain cannabis in containers over 5mL for resale which you have converted to your own use.
Line 30 chases of racehorses following claiming races upon which the Maryland tax has not been paid.
Line 25 Purchases of truck rentals and peer-to-peer car sharing subject to 8% rate In box 25a Enter the amount of your purchases of truck rentals and peer-to-peer car sharing, subject to the 8% rate. Peer-to-peer car sharing is subject to the 8% rate if it is not subject to the 11.5% rate. See the instructions for Line 27.
In box 25 Enter the amount of tax due on your purchases, rentals, or use of truck rentals and peer-to-
Purchases of vaping liquid subject to 60% rate
In box 30a Enter the amount of your purchases of vaping liquid that does not contain cannabis in containers of 5mL or less subject to the 60% rate.
In box 30 Enter the amount of tax due on your purchases, rentals, or use of vaping liquid that does not contain cannabis in containers of 5mL or less upon which the proper amount of Maryland tax has not been paid, including your purchases of vaping liquid that does not contain cannabis in containers of 5mL or less for resale which you have converted to your own use.

# Line 37

Line 31 Purchases of cannabis products subject to 12% rate Under Senate Bill 516 of 2023, purchases of cannabis and cannabis products are subject to sales and use tax.

"Cannabis" includes: cannabis; cannabis concentrate; cannabis infused products; and cannabis products, seeds, seedlings, immature plants, and clones.
In box 31a Enter the amount of your purchases of cannabis products subject to the 12% rate.
In box 31 Enter the amount of tax due on your purchases of cannabis products subject to the 12% rate upon which the proper amount of Maryland tax has not been paid, including your purchases of cannabis products for resale which you have converted to your own use.
Line 32 Taxable purchases of certain data services, certain information technology services, and cer-
If late
In box 37a If this return with payment for taxes due is not filed by its due date, you must include a penalty of 10% of the tax due on Line 36 plus interest.
In box 37b For January 1, 2025 through December 31, 2025, interest is calculated at a rate of 0.9568% per month or fraction of a month of the amount of Line 36. For interest rate beginning January 1, 2026, visit our website at marylandcomptroller.gov. Assistance in calculating interest is available through our website at marylandcomptroller.gov or email your question to

TAXHELP@marylandtaxes.gov. You may also call
1-800-638-2937 or from central Maryland 410-260-7980.
In box 37 Add Lines 37a and 37b and enter the total on Line 37.
Line 38 tain software publishing services subject to 3% rate, including use tax remitted in connection with a Multiple Points of Use Certificate Sales and Use Tax balance due Add the amounts shown on Lines 36 and 37 and enter the total on this line.

# Line 39

In box 32a Enter the amount of purchases of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 subject to the 3% rate.
See instructions for box 16a for includable services. If using a Multiple Points of Use Certificate for purchases of taxable data and information technology services and software publishing services, enter the amount of purchases apportioned to Maryland.
In box 32 Enter the amount of tax due on your purchases of data services or information technology services and described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services
Prepaid Wireless E 9-1-1 Fee
Sellers of prepaid wireless telecommunications services are required to report and remit to the Comptroller all Prepaid Wireless E 9-1-1 Fees collected by the seller. For more information on the Prepaid Wireless E 9-1-1 Fee go to marylandcomptroller. gov.
In box 39a Multiply each Prepaid Wireless E 9-1-1 retail transaction by .60 and enter the amount in this box.
In box 39b Multiply the amount from box 39a by .03 and enter the amount in this box.
In box 39c Subtract the amount on Line 39b from Line 39a and enter the amount in this box.
Line 40 described under NAICS Subsector 5132 subject to 3% rate upon which the proper amount of Maryland tax has not been paid by the vendor, including use tax due pursuant to a Multiple Points of Use Certificate for
Total balance due Add the amounts shown on
Lines 38 Sales and Use Tax balance and 39c Total E 9-1-1 Fee due and enter the total on this line.
Line 41 purchases of taxable data and information technology services and software publishing services , enter the amount of purchases apportioned to Maryland.
For information on submitting a request to use a Multiple Points of Use Certificate, visit

marylandcomptroller.gov.
Line 33 Total tax on purchases Add the totals from lines

21 through 32 and enter the total on this line.
Line 34 Total taxes due Add the amounts shown on Line 20 and Line 33 and enter the total on this line. If the total is zero, do not mail this return. File by calling
410-260-7225 or file electronically.
Line 35 Refund due If you are entitled to a refund of previously paid taxes of $1,000 or less you may claim it on this line. If the refund exceeds $1,000, you must pay the full amount due on Line 34 with this return and file a separate refund application, Form 205, available at marylandcomptroller.gov. You may not claim an amount greater than the amount on Line 34; you may claim the excess amount on Line 35 of your next return or file a Form 205, Sales and Use Tax Refund Application.
Line 36 Subtract Line 35 from Line 34 and enter the difference on this line Amount enclosed Enter the amount of check or money order enclosed. Make check or money order payable to Comptroller of Maryland.
Mail to:
Revenue Administration Division
PO Box 17405
Baltimore, MD 21297-1405
Write "SUT" and the CR (central registration) number on the check using blue or black ink.
Note: Financial institutions may refuse to process payments if the business name references the name of any federally controlled substance.
Reminder:
Please confirm that the filing period on the coupon matches your reporting period.

RETURN FOR MARKETPLACE
202F

# FACILITATORS INSTRUCTIONS

Form 202F is used by marketplace facilitators to report sales and use tax collected on facilitated sales made on behalf of a marketplace seller. A marketplace facilitator is a person that facilitates a retail sale by a marketplace seller by listing or advertising tangible personal property, digital code, or a digital product for sale in a physical or electronic marketplace and collects payment from a buyer, either directly or indirectly through a third party, and transmits the payment to a marketplace seller. A marketplace facilitator includes a home amenity rental platform, as well as a home amenity rental intermediary that operates a physical or electronic marketplace and receives compensation for facilitating reservations or processing booking transactions on behalf of the owner, operator, or manager of a home amenity. This home amenity rental intermediary must complete Form 202F; otherwise, sales by a home amenity rental intermediary should be reported in box 4a of Form 202. For additional information about home amenity rentals, see Technical Bulletin No. 46.
Line 1 Gross sales facilitated into Maryland Enter the total amount of all taxable and non-taxable sales and rentals of tangible personal property and of your taxable services into Maryland facilitated on behalf of marketplace sellers. Do not include any tax collected in this figure. Enter whole dollars only.
Line 2 Facilitated sales subject to 6% rate
In box 2a Enter the amount of facilitated sales that are subject to tax at the 6% rate.
Note: If the gross sales on Line 1 include sales of modular homes, see the applicable sales tax information at marylandcomptroller.gov to determine the appropriate percentage of sales to use in computing the 6% tax. Do not include the amount of any facilitated sales of the following items in box 2a: (1) digital products and digital codes (reported separately in box 3a); and (2) electricity at an electric vehicle charging station, or electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission (reported separately in box 4a). As of July 1, 2024, the sales and use tax applies to home amenity rentals. For additional information about home amenity rentals, see Technical Bulletin No. 46.
In box 2 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales.
Line 3 Facilitated sales of digital products and digital codes subject to 6% rate In box 3a Enter the amount of facilitated sales of digital products and digital codes that are subject to tax at the 6% rate. For information on what qualifies as a digital product or digital code, see Business Tax Tip #29 Sales of Digital Products and Digital Code on marylandcomptroller.gov.
In box 3 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of digital products subject to the 6% tax rate, less any tax which you properly refunded to your customers for canceled sales.
Line 4 Facilitated sales of electricity for charging electric vehicles subject to 6% rate In box 4a Enter the amount of facilitated sales of electricity for charging electric vehicles that are subject to tax at the 6% rate. This includes the facilitated sale of electricity at an electric vehicle charging station or the sale of electricity used to charge an electric vehicle that is not sold under a residential or domestic rate schedule on file with the Public Service Commission.
In box 4 Enter the actual amount of tax you collected or should have collected on facilitated sales of 05/24 electricity for the charging of electric vehicles, less any tax which you properly refunded to customers for canceled facilitated sales.
Line 5 Facilitated sales of tobacco pipes subject to 12% rate In box 5a Enter the amount of facilitated sales of tobacco pipes that are subject to tax at the 12% rate In box 5 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of tobacco pipes subject to the 12% tax rate, less any tax which you properly refunded to your customers for canceled sales.
Line 6 Facilitated sales of ESDs and vaping liquid subject to 20% rate In box 6a Enter the amount of facilitated sales of electronic smoking devices (ESDs) that are subject to tax at the 20% rate. ESDs include vaping liquid that does not contain cannabis and is sold in a container that contains over 5mL of vaping liquid In box 6 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of ESDs and vaping liquid subject to the 20% tax rate, less any tax which you properly refunded to your customers for canceled sales Line 7 Facilitated sales on vaping liquid subject to 60% rate In box 7a Enter the amount of the facilitated sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid that does not contain cannabis that are subject to tax at the 60% rate. Sales of vaping liquid that does not contain cannabis in containers greater than 5ml should continue to be reported in box 6a. Sales of vaping liquid that contain cannabis in containers of any size should be reported as sales of cannabis products.
In box 7 Enter the actual amount of the sales and use tax you collected or should have collected on facilitated sales of vaping liquid sold in a container that contains 5ml or less of vaping liquid subject to the 60% tax rate, less any tax which you properly refunded to your customers for canceled sales.
Line 8 Car and motorcycle rentals and peer-to-peer car sharing subject to 11.5% rate In box 8a Enter the amount of facilitated shortterm car and motorcycle rentals and peer-to-peer car sharing subject to tax at the 11.5% rate. Peer-topeer car sharing is subject to tax at the 11.5% rate if the vehicle (i.e., a passenger car, a multipurpose passenger vehicle, or a motorcycle) is part of a fleet of vehicles that includes more than 10 vehicles owned by the same person.
In box 8 Enter the actual amount of tax you collected or should have collected on facilitated car and motorcycle rental and peer-to-peer car sharing receipts, less any tax which you properly refunded to customers for canceled facilitated sales.
Line 9 Truck rentals and peer-to-peer car sharing subject to 8% rate In box 9a Enter the amount of facilitated short-term truck rentals and peer-to-peer car sharing subject to tax at the 8% tax rate. Peer-to-peer car sharing is subject to tax at the 8% rate if it is not subject to tax at the 11.5% rate. See the instructions for Line 8.
In box 9 Enter the actual amount of tax you collected or should have collected on your facilitated truck rental and peer-to-peer car sharing receipts, less any taxes you properly refunded to customers for canceled facilitated sales.
Line 10 Tax Due on Short-Term Rentals Enter the sum of the tax shown in boxes 8 and 9.

05/25
202F

# RETURN FOR MARKETPLACE FACILITATORS INSTRUCTIONS

Line 11 Sales of alcoholic beverages subject to 9% rate In box 11a Enter the amount of facilitated sales of alcoholic beverages that are subject to tax at the 9% rate.
In box 11 Enter the actual amount of tax you collected or should have collected on the facilitated sales of alcoholic beverages, less any taxes you properly refunded to customers for canceled facilitated sales.
Line 12 Facilitated sales of certain data services, certain information technology services, and certain software publishing services subject to 3% rate In Box 12a Enter the amount of facilitated sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate.
See instructions on Form 202 Box 16a for additional information on services subject to the tax.
In box 12a Enter the actual amount of tax you collected on facilitated sales of data services and information technology services described under NAICS Sectors 518 and 519 and Subsector 5415 and system software publishing services and application software publishing services described under NAICS Subsector 5132 that are subject to tax at the 3% rate, less any taxes you properly refunded to customers for canceled facilitated sales.
Line 13 Add Lines 2 through 7 and 10 through 12 and enter the total on this line and on Line 17b of Form 202.
Reminder:
Please confirm that the filing period on the coupon matches your reporting period.