To make it easier to start a new business in Maryland, the Comptroller's Office offers convenient online services to help you set up tax accounts, obtain the right business licenses, and learn about available tax credits. Business License Enforcement: Field Agents conduct both random and targeted inspections of businesses that are required to be licensed under the Business Regulation Article, Title 17. Examples of these business types include Traders, Chain, Restaurant, and others. In instances where businesses are found to be operating without the required license, representatives of the business may be issued citations in accordance with the Criminal Procedure Article, Title 4. Agents attempt to issue citations to business owners, however when the owner is unavailable, or if the business is owned by a corporation, managers or other employes of the business may receive citations. Agents work with the Comptroller’s Compliance Division and make every effort to assist a business that is found to be in violation of the business licensing requirements.
Contact Information Business License Business Resource Links Quick Links Sales Records Contact Information × State License Bureau: 410-260-6240State business licenses can be obtained from the Clerks of the Circuit Court in the Jurisdiction where the business is located. First-time license applicants must register with the Maryland Department of Assessments and Taxation before contacting the local Clerk of the Court. The State License Bureau is responsible for monitoring and enforcing the use of business licenses in Maryland. Maryland Business Express
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By law, you are required to make your business records available for inspection by an auditor from the Comptroller's Office at any time during business hours. The burden of proof is on you to demonstrate that you collected and paid the sales and use tax correctly. Your records must adequately distinguish taxable sales and purchases from non-taxable sales and purchases. If you do not have adequate records, the Comptroller's Office may compute a liability by projection from available records, by a survey of similar businesses or on any other reasonable basis.
ou must keep all records pertaining to sales and purchases for four years. You should keep the kinds of general business records that are appropriate for your type of business. These general business records might include a general ledger, subsidiary ledgers, journal entries, bank statements, check stubs, and federal and state income tax returns. An auditor must be able to follow the flow of each transaction and match up all documents pertaining to that transaction. Documents or books of records that are incomplete, missing or illegible are not adequate records.
You will also need to keep, where appropriate:
Reproductions of records made in the regular course of business, as well as computerized records are permissible if you follow certain guidelines.
You are not required to collect tax on articles that you have delivered to an address outside the state of Maryland if you have no reason to believe the articles are intended for use in Maryland. Your records should clearly state that an item was delivered out-of-state.