Explore Maryland requirements for business taxes, unemployment insurance as well as workers’ compensation insurance.
Maryland Tax and Insurance Accounts
Depending on your entity type, industry, and business activities, you may need to set up various types of Maryland tax and insurance accounts. The Maryland Comptroller’s office has more information on the different types of tax accounts, as well as a list of frequently asked questions. You may also contact their office at 410-260-7980 or 1-800-638-2937 (toll free).
When filing with different agencies for the same business, it is important you keep your business information consistent. For example: make sure the business name submitted to the IRS is identical to the business name registered with SDAT, including punctuation.
Filing a Combined Registration Application (CRA)
The Maryland Comptroller’s Combined Registration Application is a one-stop method for registering a variety of Maryland tax and insurance accounts. It can be filed online for new businesses using Maryland Business Express. You can also download a Combined Registration Application, or obtain a copy by visiting any of the Comptroller’s local offices. A combined Registration Application can assist with registering the following tax accounts:
- Sales and use tax license: If you will make sales in Maryland and collect sales tax, you will need a sales and use tax license.
- Employer’s withholding tax account: If you are an employer making payments to resident or nonresident individuals for salaries, wages or compensation, you must withhold income tax as prescribed in published tables.
- Unemployment insurance account: If you are an industrial or commercial employer, you are subject to the state unemployment insurance law. Many nonprofit charitable, educational and religious institutions are also subject to the unemployment insurance law.
- Admissions and amusement tax account: If you are charging admission to any place, including motion pictures, athletic events, shows or exhibits; you will need an admissions and amusement tax account. Also subject to this tax are receipts from athletic equipment rentals, bingo, coin-operated amusement devices, boat rides and excursions, amusement rides, golf green fees, golf cart rentals, skating, bowling shoe rentals, lift tickets, riding academies, horse rentals, and merchandise, refreshments, or a service sold or served in connection with entertainment. A state admissions and amusement tax of 30 percent applies to electronic bingo and electronic tip jars.
- Tire recycling fee account: If you plan to sell tires in Maryland, you will need this account.
- Transient vendor license: If you make sales at roadside or temporary locations in Maryland, you must have a vendor license.
The Combined Registration Application is also an initial registration for:
- Motor fuel tax account: If you plan to sell, use or transport any fuels in Maryland, you need this account.
- Alcohol tax license: If you plan to manufacture, sell, distribute or store alcoholic beverages, this license is needed.
- Tobacco tax license: You need this license if you plan to sell and/or distribute cigarettes in Maryland.
- Transportation Network Company: You need this if you plan on operating an Uber, Lyft or Sidecar business.
If you are a nonprofit charitable, educational and religious organization; volunteer fire company or rescue squad; veteran’s organization; nonprofit cemetery company, government agency; or credit union located in Maryland or an adjacent jurisdiction, you may apply for a Sales and Use Tax Exemption.
Note Your businesses’ unemployment insurance account can be registered by completing the Comptroller’s Combined Registration Application, but there may be other types of insurance your business needs to or should procure. Be sure to continue on through the Obtain Business Insurance section and contact an attorney, insurance carrier, or other business professional to ensure your needs are being met.