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Maryland Consumer Use Tax Return For Out-Of-State Purchases
Extracted from PDF file 2023-maryland-st118a.pdf, last modified February 2022Consumer Use Tax Return For Out-Of-State Purchases
MARYLAND FORM ST-118 Period Ending (MM/YYYY) 2022 CONSUMER USE TAX RETURN FOR REGULAR AND ALCOHOLIC BEVERAGES PURCHASES Social Security Number First Name MI Last Name Current Mailing Address Line 1 (Street No. and Street Name or PO Box) Current Mailing Address Line 2 (Apt No., Suite No., Floor No.) City or town State ZIP Code +4 1. Amount of purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ 2. a. Use tax rate 6% (account # 09269134). . . . . . . . . . . . . . . x .06 = 2a. b. Use Alcoholic Beverage tax rate 9% (account # 14417577). . . x .09 = 2b. 3. Tax on purchases - Add line 2a and line 2b, and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. $ 4. Credit for out-of-state taxes paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. $ 5. Use Tax - Subtract Line 4 from Line 3, and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. $ 6. If late, add - a. Interest (see Instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a. $ b. Penalty (10% of Use Tax) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b. $ 7. Use Tax Due - Add Lines 5, 6a, and 6b, and enter here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. I hereby certify that the information on this return is true and correct. Signature Date COM/RAD 097B 02/22 $ MARYLAND FORM ST-118 We’re all familiar with Maryland’s sales tax, but far fewer people know about the use tax and when they must pay it. In fact, every state with a sales tax also has a use tax. The use tax is imposed on items you paid less than 6% sales tax or 9% tax on alcoholic beverages when you purchased them and did not pay the sales tax at time of purchase. You are required to pay the difference between the actual tax charged and the applicable Maryland tax rate as use tax. Use this form to report and pay the tax. The tax is due quarterly, and the due dates are shown to the right. If the due date falls on a Saturday, Sunday or legal holiday, then the return with payment is due on the next business day. Interest is computed at a rate of 0.7916% per month for due dates prior to January 1, 2023. Interest is computed at a rate of 0.7500% per month after December 31, 2022. For more information on the Use Tax or interest, visit www.marylandtaxes.gov Make remittance payable and mail to: Comptroller of Maryland Revenue Administration Division 110 Carroll St. Annapolis, MD 21411-0001 COM/RAD 097B 2022 CONSUMER USE TAX RETURN FOR REGULAR AND ALCOHOLIC BEVERAGES PURCHASES 02/22 PURCHASES MADE CONSUMER USE TAX RETURN DUE January - March April 20 April - June July 20 July - September October 20 October - December January 20
2022 ST-118
More about the Maryland ST118A Sales Tax
Form used by consumers to report and pay the use tax on taxable tangible goods that were purchased tax free out of state and are used in Maryland and subject to Maryland's 6% sales and use tax.
We last updated the Consumer Use Tax Return For Out-Of-State Purchases in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Maryland Comptroller of Maryland. You can print other Maryland tax forms here.
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TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| ST205 | Sales and Use Tax Refund Application |
| RAD097 | Sales and Use License Application for Out-of- State Vendors |
| ST118A | Consumer Use Tax Return For Out-Of-State Purchases |
View all 42 Maryland Income Tax Forms
Form Sources:
Maryland usually releases forms for the current tax year between January and April. We last updated Maryland ST118A from the Comptroller of Maryland in February 2024.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Maryland ST118A
We have a total of five past-year versions of ST118A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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