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2009 Business Sales and Use Tax Forms and Instructions

Business Sales and Use Tax Forms

Number Title Description
COT-CD 132 Real Property Contractor 1 Percent Sales and Use Tax Exemption Certificate A certificate that a contractor furnishes to a vendor for purchases of materials incorporated into real property for contracts entered into prior to January 3, 2008. Since the contracts were entered into prior to that date, the vendor can elect to charge the buyer a 5 percent sales tax rate but is not obligated to. If the seller charges 6 percent, then the buyer can file a refund claim with the Comptroller of Maryland for the 1 percent difference.
RAD097 Sales and Use License Application for Out-of- State Vendors Form used to apply for registration of out-of-state businesses to collect Maryland sales and use tax.
ST205 Sales and Use Tax Refund Application Form used by consumers to request a refund of Maryland sales and use tax that has been improperly paid to a merchant, or collected and subsequently refunded to the merchant.
ST206 Exemption Certification for Utilities or Fuel Used in Production Activities Form used to claim a Maryland sales and use tax exemption for utility or fuel used in production activities.