Credit for Sales Taxes Paid to Other States
Maryland grants a credit for sales tax paid to another state, up to the amount of Maryland's 6 percent sales and use tax liability. For example, if you paid a 4 percent sales tax to another state, you would be liable only for the difference of 2 percent for Maryland tax purposes.
To claim the credit for taxes paid, complete the Consumer Use Tax Return for Out-of-State Purchases, enter the credit amount on line 4 and mail the return to:
- Compliance Division
- 301 West Preston Street, Room 203
- Baltimore, MD 21201-2383
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