Business Tax Refunds

Sales and use tax

If you improperly paid Maryland's 6 percent sales and use tax on a retail product or service that is normally not taxable in Maryland, you should first try to seek a refund from the merchant.

If you are unable to obtain a refund from the merchant, you may apply for a refund by completing Form ST 205 - Sales and Use Tax Refund Application.

Mail your completed Form ST-205, along with a copy of the sales invoice or other appropriate records that support the refund request, to:

Other business taxes

Merchants seeking refunds of admissions and amusement taxes or purchases for resale should see Business Tax Refund Forms

Income tax refunds

For information about Maryland income tax refunds, see Refunds.