Apply for Maryland Tax Accounts and Insurance

Step 3 Maryland Tax and Insurance Accounts

What is an Unemployment Insurance Account?

An unemployment insurance account is needed to follow state law. You must pay unemployment taxes every quarter and report wage and new hire information. This account helps businesses respond to former employees' claims for unemployment benefits.

You must apply for an unemployment insurance account through the Maryland Department of Labor if you are:

• An industrial or commercial employer
• A nonprofit charitable, educational, or religious institution

What is a Tax Account?

Your businesses will need a tax account to track:

• Taxes you collect and pay
• Mandatory insurance
• Reports you must file

Do I Need to Register Tax Accounts?

You typically need to register for Maryland state tax accounts if your business:

• Sells goods or taxable services in Maryland
  You collect sales & use tax.
• Pays salaries, wages or compensation to employees
  You employ people and must withhold income tax.
• Operates within certain regulated tax types
  Such as ‘admissions and amusement tax,’ selling tires (tire recycling fee), transient vendor license, etc.

How do I register my tax accounts?

You can register tax accounts using the Maryland Comptroller’s Combined Registration Application (CRA). This single form lets you sign up for multiple Maryland tax accounts at once.

• New businesses can file the CRA online using Maryland Business Express.
• New or existing businesses can register and/or make updates at the Maryland Tax Connect website.
• Watch this video to learn how to register your business .
• Schedule in-person or virtual appointments at your local Comptroller’s office, or call 1-800-MDTAXES if you have any questions.

What Accounts Can I Register Using the CRA?

Use the CRA to register for the following accounts:

• Sales and Use Tax License
  This is required if you sell items in Maryland and collect sales tax.
• Employer’s Withholding Tax Account
  This is required if you pay salaries, wages, or compensation to employees (resident or non-resident). You must withhold income tax.
• Admissions and Amusement Tax Account
  This is required if you charge for:
  
  • Admission to athletic events, shows, motion pictures, or exhibits.
  • Rentals of athletic equipment.
  • Activities such as boat rides, amusement park rides, golfing, ski lift, horse riding.
  • Sales connected to entertainment, like merchandise, refreshments, food, services.
  • Electronic bingo or tip jars.
• Tire Recycling Fee Account
  This is required if you sell tires in Maryland.
• Transient Vendor License
  This is required if you sell at roadside or temporary spots in Maryland.

Other Registration Accounts

For any of the following registration types, you can visit Maryland Tax Connect to register.

• Motor Fuel Tax Account
  Required if you sell, use, or transport fuels in Maryland.
• Alcohol Tax Account
  Required if you manufacture, sell, distribute, or store alcoholic beverages.
• Tobacco Tax Account
  Required if you sell or distribute cigarettes in Maryland.
• Transportation Network Company
  Required if you operate a ride-sharing business like Uber, Lyft, or Sidecar.

Sales and Use Tax Exemption (SUTEC)

You may not have to pay sales and use tax if your group is one of the following:

• Nonprofit charity, school, or religious organization
• Volunteer fire company or rescue squad
• Veterans’ organization
• Nonprofit cemetery company
• Government agency
• Credit union in Maryland or a nearby state

Do not use the Combined Registration Application if you are applying only for the SUTEC. You must apply to receive the exemption.