If you do not pay Maryland's use tax on purchases made out of state, you could be liable for penalties and interest in addition to the tax due.

The only requirements to use bFile are a federal employer identification number and Maryland central registration number. Form 502 long form or Form 503 short form by April 17. Verification of a Diplomatic Tax Exemption card is available through the tax card verification database of the U. Click here for a list of Direct Pay Permit holders.

Prescriptions, non-prepared food, non-prepared meat and dairy are exempt. City or Counties have the ability to create their own rate.