for Maryland Tax Preparers

[Naveen Mohan from New York]

How do you apply for a retailer cigarette license in Maryland. I have a client who is buying a convenience store in Maryland. I am based in New York. I have googled it but I cannot find the right link.

I did go to Central Registration in Maryland Comptroller site. It let me register for sales tax, withholding tax and unemployment but it did not give me an option to register for Cigarette Retailer license.

Thanks for your help with this.

 

Naveen Mohan

 

 

  

[easytax]

Hi Naveen,

Not from MD but here may be some good sites:       Tobacco tax -- http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/Tobacco_Tax/

Tobacco tax forms & licenses ////  Maybe # 637?

                         http://taxes.marylandtaxes.com/Business_Taxes/General_Information/Business_Tax_Forms_and_Instructions/Tobacco_Tax_Forms/

Administrative Info : 

OTHER TOBACCO PRODUCTS (OTP) "RETAILER" LICENSES  http://taxes.marylandtaxes.com/Resource_Library/Tax_Publications/Administrative_Releases/Tobacco_Tax_Releases/ar_tt13.pdf

Hope some of this helps.

 

[Abby Normal]

In MD, many licenses are issued by the county.

http://business.maryland.gov/start/the-process

Edit: I don't think there is a retailers tobacco license for either state or county in MD. There's a state one for manufacturers and vending machine operators. Some counties might have them, though.

Edited June 15, 2015 by jmdaviscpa

[SunTaxMan]

The form you need is "Combined Registration Application."  (CRA)  Form COM/RAD-093. Fill out the applicable sections.

Go to http://www.comp.state.md.us/

Under "Maryland Taxes" - left column

Right column under "Maryland Taxes," is "Business Taxpayers."

Last item under "Business Taxpayers" is "New Businesses." Click on it.

Under "Starting a New Business in Maryland" is (in bold) "Combined Registration Application"

What SHOULD appear on the screen is the CRA form - 4 pages of the form and 4 pages if instruction. Fill out on screen or print out and then fill out.  http://forms.marylandtaxes.com/14_forms/CRA.pdf

Section A, Question 8 h, check the box for "Tobacco Tax." You do not yet have a number, so leave it blank.

Page 1 of Instructions has advisement that THEY WILL CALL YOU for more information.

 

[SunTaxMan]

 

BY THE WAY......

Since you are opening a new store in Maryland, you will also need to check (In Section A, Question 8):

**  Sales and Use Tax

**  Employer Tax (if the store will have employees)

**  Alcohol Tax (if the store will sell alcohol)

**  Motor Fuel Tax (PERHAPS) -  I don't remember if the retailer (your new store) or wholesaler (the supplier for the new store) is responsible for forwarding this tax to Maryland -- but I am thinking it is your new store (because your new store is the last point before consumer purchase) - its been too long since I completed this application for Motor Fuel Tax..

**  Unemployment Tax (choice here is to register with MD or advise that you are including MD employees in your home state filing.).

You will also probably be required to apply for a license  http://www.dllr.state.md.us/ from the county where the business is located.

Since MD and NY are not participating in a reciprocal agreement, the business will need to file a MD Income Tax Return.