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Use Tax Payment Instructions

You can download the use tax return to report and pay the tax or file for credit if you paid sales tax in another state. Based on the date of your purchase, you must file the return by the applicable quarterly due date.

The use tax form and the required payment should be mailed to:

Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411

Links for Payment Information
Individual Tax Types
Sales and Use Tax
Payment Information
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