When sales are made at shows or fairs by vendors who do not have a permanent sales and use tax license, the sales tax is collected and remitted on a thirty (30) day Temporary License Form. You can view a sample of COM/ST-203 by clicking the link.
Thirty (30) day Temporary Sales & Use Tax License (COM/ ST-203)
If you are going to participate in an event/ craft show involving the sale of tangible personal property in Maryland, you are required to collect the 6% Maryland sales and use tax, and remit the tax collected to the Comptroller of Maryland on form COM/ST-203, within thirty (30) days of the event.
For a one-time event you must obtain a thirty (30) day Temporary License, to remit any tax collected. A temporary license can be obtained by calling our Business Nexus Unit at 410-767-1543 or 410-767-1531. If you are a promoter, you may also complete and return the Temporary Sales Tax License Information form to firstname.lastname@example.org. You must file the thirty (30) Day Temporary License even if no tax is due.
If you participate in three (3) or more events each year, you are required to obtain a permanent sales tax license. A permanent license can be obtained by visiting our web site at www.marylandtaxes.gov and completing a Combined Registration Application Form.
You received a Past Due Return Notice
You did not remit the sales & use tax return by the due date indicated on the return so a Past Due Notice was issued. You must file the sales & use tax return even if no tax is due. For your convenience, there is a sales & use tax return provided at the bottom of the past due notice.
If you have questions about the notice you received, please call the number provided on the notice.