Maryland Sales Tax Registration

In Maryland it is called the Sales and Use Tax License. The Comptroller of Maryland issues it.

Who has to register in Maryland, how to apply, what it costs, how long it takes, and what you file once you have it.

Maryland sales tax registration at a glance

What it is called: Sales and Use Tax License; Number issued: Maryland sales and use tax registration (Central Registration, CR) number (8 digits, first digit 0 or 1 (temporary show licenses: 10 digits beginning 7125)).
Who issues it: Comptroller of Maryland; Apply online through Maryland Tax Connect (Combined Registration Application online); also Maryland Business Express. Paper form: Form COM/RAD-093 (Form CRA).
State fee: No state fee; No fee is listed on the Combined Registration Application for a sales and use tax license.
Processing time: Confirmation number immediately; account information by mail; Online applicants get a confirmation number immediately, with account information mailed soon after. The Comptroller asks applicants to allow two weeks for processing the Combined Registration Application; the license arrives by U.S. mail.
Remote seller threshold: $100,000 in sales or 200 transactions; Measurement period: previous or current calendar year. In effect since October 1, 2018.
Filing frequency: Monthly, quarterly, semiannual or annual; New accounts start on quarterly returns. The Comptroller may move a vendor to monthly, quarterly, bi-annual or annual filing based on actual payments, with advance notice. Payments of $10,000 or more must be filed and paid electronically.
State rate: 6%; No local sales taxes. Special state rates include 3% on data, IT and software publishing services (since July 1, 2025) and 12% on adult-use cannabis (since July 1, 2025).

How to register in Maryland

Where to apply: Apply online with the Comptroller of Maryland. Maryland Tax Connect (Combined Registration Application online); also Maryland Business Express
Application form: Form COM/RAD-093 (Form CRA), Maryland Combined Registration Application. Form COM/RAD-093 (Form CRA) (PDF)
What you need: FEIN for corporations, LLCs, partnerships, nonprofits and sole proprietors with employees (a sole proprietor with no employees applying only for a sales tax license may use an SSN); corporations and LLCs register with the State Department of Assessments and Taxation first.
What the application covers: Sales and use tax license, use tax account, income tax withholding, admissions and amusement tax, tire recycling fee, transient vendor license and unemployment insurance account.
How long it takes: Online applicants get a confirmation number immediately, with account information mailed soon after. The Comptroller asks applicants to allow two weeks for processing the Combined Registration Application; the license arrives by U.S. mail.
What it costs: No fee is listed on the Combined Registration Application for a sales and use tax license.

After you register

How often you file: Monthly, quarterly, semiannual (bi-annual) or annual. New accounts start on quarterly returns. The Comptroller may move a vendor to monthly, quarterly, bi-annual or annual filing based on actual payments, with advance notice. Payments of $10,000 or more must be filed and paid electronically.
Due date: 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6%. No local sales taxes. Special state rates include 3% on data, IT and software publishing services (since July 1, 2025) and 12% on adult-use cannabis (since July 1, 2025).
Late returns: Failure to pay tax when due: penalty of up to 10% of the unpaid tax, plus interest; the timely-filing discount is lost.

Maryland rules in plain English

In Maryland, you need a Sales and Use Tax License from the Comptroller of Maryland. You apply with the Combined Registration Application, Form CRA. You can file it online through Maryland Tax Connect or Maryland Business Express, or on paper. The application lists no fee. Online, you get a confirmation number right away. The Comptroller asks you to allow about two weeks for processing, and the license comes by mail. The same application can open withholding, unemployment and other accounts. Corporations and LLCs must register with the State Department of Assessments and Taxation first. New accounts start on quarterly returns, due on the 20th of the month after each quarter. The Comptroller may later move you to monthly, semiannual or annual filing based on your payments. The state rate is 6%, and there is no local sales tax. Since July 2025, many IT, data and software services are taxed at 3%. Remote sellers must register after $100,000 in sales or 200 transactions into Maryland in the current or prior year. The mistake to avoid: missing the timely-filing discount. You keep up to $500 of tax per return only when you file and pay by the due date.

Sources: Comptroller of Maryland · Maryland Tax Connect (Combined Registration Application online); also Maryland Business Express · Form COM/RAD-093 (Form CRA) (PDF)

More Maryland facts

Since July 1, 2025, Maryland taxes data, information technology and software publishing services (NAICS 518, 519, 5132 and 5415) at 3% under Chapter 604 of the Acts of 2025. Source
Since July 1, 2025, the sales tax rate on adult-use cannabis is 12%, up from 9%. Source
Vendors that file and pay on time keep a discount of 1.2% of the first $6,000 of tax and 0.9% above that, up to $500 per return. Source
The 2025 law repealed the exemption for custom computer software and services related to it. Source
Maryland has no prescribed resale certificate form; a signed statement with the buyer's name, address and Maryland sales and use tax registration number is enough. Source

We register you in Maryland

Answer a few questions about your business. We prepare your Maryland Sales and Use Tax License application, file it with the Comptroller, and send you the number. $199 per state. Any state fee is separate.

Start my Maryland registration

Maryland sales tax registration FAQ

Do I need to register for Maryland sales tax?

A retail vendor that sells or delivers tangible personal property or a taxable service in Maryland must be licensed by the Comptroller before doing business (Tax-General 11-702). Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Maryland (measurement period: previous or current calendar year).

How long does it take to get a Maryland Sales and Use Tax License?

Online applicants get a confirmation number immediately, with account information mailed soon after. The Comptroller asks applicants to allow two weeks for processing the Combined Registration Application; the license arrives by U.S. mail. Source: Form CRA COM/RAD-093 (Rev 11/25) instructions.

What does a Maryland Sales and Use Tax License cost?

No fee is listed on the Combined Registration Application for a sales and use tax license. Source: Form CRA COM/RAD-093 (Rev 11/25); cross-check Harbor Compliance / TaxCloud. Our fee to prepare and file the application is $199.

When do I file Maryland sales tax returns?

Filing frequency: monthly, quarterly, semiannual (bi-annual) or annual. New accounts start on quarterly returns. The Comptroller may move a vendor to monthly, quarterly, bi-annual or annual filing based on actual payments, with advance notice. Payments of $10,000 or more must be filed and paid electronically. Due date: 20th of the month after the period. File a return every period, even with no sales. Source: Business Tax Tip #22, Maryland Sales and Use Tax FAQ.

Do I need to register in Maryland as a remote seller?

Sellers with no physical presence must register after $100,000 in sales or 200 transactions in Maryland (measurement period: previous or current calendar year). A marketplace facilitator must be licensed by the Comptroller and collect on marketplace sales once it meets the same $100,000 or 200-transaction test. Source: COMAR 03.06.01.33; Maryland Tax Alert (Sept. 1, 2018).

What happens if I sell in Maryland without a Maryland Sales and Use Tax License?

Operating without the required registration and licenses may bring civil and criminal penalties, including confiscation in some cases. Source: Form CRA COM/RAD-093 (Rev 11/25) instructions.

Nearby states

This page summarizes Maryland sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Comptroller of Maryland or your tax adviser. State rules last checked October 2, 2026.