Maryland Sales Tax Filing Update November 2019

Maryland added two checkboxes to their sales tax return (Form 202).

In order to file your return, you will need to answer these questions. 

We have gathered the following information from the state on how to determine if you should check these boxes (and what they all mean):

Checkbox 1. Check here if you are a market place facilitator
(If this box is checked you must complete Form 202F in the next screen).

• This should only apply to a very small number of businesses. A marketplace facilitator is a business or organization that contracts with third parties to sell goods and services on its platform and facilitates retail sales, such as Amazon. 
• You can find more information in our TaxJar blog article here.

Checkbox 2. Check here if you are a person that engages in the business of an out-of-state vendor and in the previous calendar year you either (1) exceeded $100,000 in gross revenue from the sale of tangible personal property or taxable services delivered in the State; or (2) sold tangible personal property or taxable services for delivery into the State in 200 or more separate transactions.

• This should apply to all out-of-state vendors meeting either of the two thresholds listed. As these thresholds create a registration and filing requirement in the state, this likely applies to your business if you are already filing and remitting tax to the state of Maryland as an out-of-state vendor.

If you are enrolled in AutoFile, TaxJar requires further information from you. 

• Please check your email: We notified our AutoFile customers with monthly sales tax returns due in Maryland of these changes.
• This email has been sent to the email address associated with your TaxJar account.

If you file manually or need advice specific to your business, we recommend reaching out to the Comptroller of Maryland directly or checking with a sales tax expert.