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Combined Registration Application Combined Registration Application
You can register online 24 hours a day at www.marylandtaxes.com
Use this application to register for:
Admissions and amusement tax account
Sales and use tax exemption certificate
Alcohol tax license*
(for nonprofit organizations)
Income tax withholding account
Tire recycling fee account
Motor fuel tax account*
Tobacco tax license*
Sales and use tax license
Transient vendor license
Use tax account
Unemployment insurance account
*Further registration is required for motor fuel, alcohol or tobacco taxes before engaging in business. The
appropriate division of the Comptrollers Office will contact you and provide the necessary forms.
Other requirements
Depending on the nature of your business, you may be
required to contact or register with other agencies. The follow-
ing list may help you determine which agencies to contact.
Local Licenses may be required for corporations or
individuals doing business in Maryland. Local licenses
may be obtained from the Clerk of the Circuit Court for
the jurisdiction in which the business is to be located.
Domestic and foreign corporations and limited
liability companies must register with the Department
of Assessments and Taxation, Charter Division, at 301
West Preston Street, Baltimore, Maryland 21201-2395
or call 410-767-1340. Each entity must file an annual
personal property return.
Individuals, sole proprietorships and partnerships
which possess personal property (furniture, fixtures,
tools, machinery, equipment, etc.) or need a business
license must register and file an annual personal
property return with the Department of Assessments and
Taxation, Unincorporated Personal Property Unit, 301
West Preston Street, Room 806, Baltimore, Maryland
21201-2395. For more information call 410-767-4991.
Every corporation and association (domestic or
foreign) having income allocable to Maryland must file a
state income tax return.
All corporations whose total Maryland income tax for
the current tax year can reasonably be expected to
exceed $1,000 must file a declaration of estimated tax.
For more information call 410-260-7980 or 1-800-MD
TAXES.
To form a corporation, contact the State Department
of Assessments & Taxation, 301 West Preston Street,
Baltimore, Maryland 21201-2315 or call 410-767-1340.
Workers compensation insurance coverage for
employees is required of every employer of Maryland.
This coverage may be obtained from a private carrier,
the Injured Workers Insurance Fund or by becoming
self-insured. Contact the IWIF, 8722 Loch Raven
Boulevard, Towson, Maryland 21204-6285 or call 410-
494-2000 or 1-800-492-0197.
Unclaimed property. The Maryland abandoned property
law requires businesses to review their records each
year to determine whether they are in possession of any
unclaimed funds and securities due and owing Maryland
residents that have remained unclaimed for more than
three years, and to file an annual report. Contact the
Comptroller of Maryland, Unclaimed Property Section,
301 W. Preston Street, Baltimore, Maryland 21201-2385
or call 410-767-1700 or 1-800-782-7383.
Charitable organizations may be required to register
with the secretary of state if they solicit the public for
contributions. Contact the Secretary of States Office,
Annapolis, Maryland 21401 or call 410-974-5534.
Weights and measures. If you buy or sell commodities
on the basis of weight or measure, or use a weighing or
measuring device commercially, your firm is subject to
the Maryland Weights and Measures Law. To obtain
information, call the Department of Agriculture, Weights
and Measures Section at 410-841-5790.
Food businesses are required to be licensed with the
Department of Health and Mental Hygiene. Contact your
local county health department or call DHMH at 410-
767-8400.
Did you
know?
COM/RAD-093 (Rev.
03/08) 07-49 Office use only
Page I
Comptroller of Maryland
Combined Registration Application
See instructions on page IV
SECTION A: All applicants must complete this section.
1a) Federal Employer Identification Number (See instructions)
AND
b) Social Security number of owner, officer or agent responsible
for taxes (must be supplied and is required by law) 2. Legal name of dealer, employer, corporation or owner
3. Trade name (if different from above)
4. Street Address of physical business location (P.O. box not acceptable)
City, County, and State ZIP code
(nine digits if known)
Telephone number
( ___ ___ ___) ___ ___ ___ - ___ ___ ___ ___
Fax number
( ___ ___ ___) ___ ___ ___ - ___ ___ ___ ___
E-mail address _______________________________________________________________________
5. Mailing address (P.O. box acceptable)
City, State ZIP code
(nine digits if known) Reopen/reactivate New business Additional location(s) Merger Purchased going business Change of entity Remit use tax on purchases Reorganization Other (describe)
6. Reason for applying:
7. List previous owners name, address and telephone number:
18. Describe business activity that generates revenue. Specify the product manufactured and/or sold, or the type of service performed.
8. Type of registration: must check appropriate box(es)
Number if registered:
a. Sales and use tax
_______________________________
b. Sales and use tax exemption
for nonprofit organizations
_______________________________
c. Tire recycling fee
_______________________________
d. Admissions & amusement tax
_______________________________
e. Employer withholding tax
_______________________________
f. Unemployment insurance
_______________________________
g. Alcohol tax
_______________________________
h. Tobacco tax
_______________________________
i. Motor fuel tax
_______________________________
j. Transient vendor license
_______________________________
9.Type of ownership: (Check appropriate box)
a. Sole proprietorship
e. Limited liability company
b. Partnership
f. Non-Maryland corporation
c. Nonprofit corporation
j. Governmental
d. Maryland corporation
k. Fiduciary l. Business trust
10. Date first sales made in
Maryland:
11. Date first wages paid in
Maryland subject to withholding:
12. If you currently file a
consolidated sales and
use tax return, enter the
number of your account:
13. If you have employees enter
the number of your workers
compensation insurance policy
or binder:
14. (a) Have you paid or do you anticipate pay-
ing wages to individuals, including corporate
officers, for services performed in Maryland? Yes No (b) If yes, enter date
wages first paid ______________________________
15. Number of
employees:
16. Estimated gross wages
paid in first quarter of
operations:
17. Do you need a sales and use
tax account only to remit
taxes on untaxed purchases? Yes No
19. Are you a non-profit organization applying for an exemption certificate? Yes No If yes, See Instruction 8b.
Failure to enclose a non-returnable copy of IRS determination letter, articles of incorporation, bylaws, and other organization
documents will result in your application being returned.
20. If the location described above is primarily engaged in providing support services to other units of the company, please indicate the
nature of these activities. Administrative R&D Storage Other (specify) _____________________________________________
21. Identify owners, partners, corporate officers, trustees, or members: (Please list person whose Social Security number is listed in Section A.1b first.)
*Nonprofit Organization applying for sales & use tax exemptions must identify at least two owners, partners, corporate officers, trustees or
members.
Name and Social Security number
Title
Home address, city, state, ZIP code
Telephone number
Rev.
03/08
Please print using blue or black ink. SECTION B: Complete this section to register for an unemployment insurance account.
Page II - See instructions on page III
FEIN or SSN
PART 1.
1. Will corporate officers receive compensation,
salary or distribution of profits? Yes No
If yes, enter date.
2. Department Of Assessments & Taxation
Entity Identification Number
____ ____ ____ ____ ____ ____ ____ ____ ____
3. Did you acquire by sale or otherwise, all or part
of the assets, business, organization, or work-
force of another employer? Yes No
4. If your answer to question 3 is No, proceed to item 5 of this section. If your answer to question 3 is Yes, provide the information below.
a. Is there any common ownership, management or control between the current business and the former business? Yes No
b. Percentage of assets or workforce acquired from former business:
c. Date former business was acquired by current business:
d. Unemployment insurance number of former business, if known: 0 0 _____ _____ _____ _____ _____ _____ _____ _____
e. Did the previous owner operate more than one location in Maryland?
5. For employers of domestic help only:
a) Have you or will you have as an individual or local
college club, college fraternity or sorority a total payroll
of $1,000 or more in the State of Maryland during any
calendar quarter? Yes No
b) If yes, indicate the earliest quarter and calendar year.
6. For agricultural operating only:
a) Have you had or will you have 10 or more workers for 20 weeks or more in
any calendar year or have you paid or will you pay $20,000 or more in
wages during any calendar quarter? Yes No
b) If yes, indicate the earliest quarter and calendar year.
PART 2. COMP