50-State Sales Tax Compliance Guide
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Maryland Sales & Use Tax Licensing

Licensing requirements for Maryland businesses.

Business entities that sell tangible goods or offer services may need to register for sales and use taxes at the state level. Most states require businesses to either incorporate or foreign qualify prior to registering for a sales and use tax account, and many states also ask for the IRS issued EIN number as a part of tax registration.

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Sales & Use Tax Licensure

This section applies to businesses that are applying for a license in Maryland for the first time.

Agency:Comptroller of Maryland

Form CRA: Combined Registration Application

Filing Method:

Form or online

Agency Fee:


Remote Sales Threshold:

$100,000 in sales or 200 separate transactions

Enforcement Start Date: