Maryland Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 21st day of the month.
• Other: Quarterly, semiannually, or annually (at Comptroller's discretion), if monthly tax is $100 or less.
• Administration:
  Compliance Division
  301 West Preston Street
  Baltimore, MD 21201-2383
  Phone: 410-767-1300 (Baltimore area only); 800-492-1751 (from elsewhere in Maryland)