What it is

The Comptroller of Maryland is the state's tax collection agency, with its Revenue Administration Division based in Annapolis. For a new business, it is where you register for state tax accounts, file returns and make payments. The agency states that as of September 1, 2026 it moved all tax processing systems to Maryland Tax Connect, its online portal.

What it offers founders

  • Combined Registration Application: a single application to open the state tax accounts a business needs. Depending on activity, these include a sales and use tax license, an employer withholding account and accounts for specialized taxes such as admissions and amusement or motor fuel.
  • Maryland Tax Connect: the portal where businesses create a profile, register, file forms, make payments, verify sales and use tax registrations and apply for a sales and use tax exemption certificate.
  • Sales and use tax: businesses making sales in Maryland need a sales and use tax license. The Comptroller's guidance lists a general rate of 6 percent on taxable sales and says sales and purchase records must be kept for four years.
  • Employer withholding: all employers must register, receive a Central Registration Number, withhold Maryland income tax from wages and file an annual MW508 reconciliation by January 31. Withholding returns can be filed free online.

Who it is for

Any business operating in Maryland that sells taxable goods or services, pays employees or has other state tax obligations. Corporations and LLCs register their legal entity with the State Department of Assessments and Taxation (SDAT), not the Comptroller, and first time license applicants must register with SDAT before getting a state business license from their county Clerk of the Circuit Court.

How to engage

Start with the Start a Business page, then open your accounts through the Combined Registration Application on Maryland Tax Connect. The portal offers live chat on weekdays and call back appointments, and the Comptroller lists in person help through its Taxpayer Services branch offices. General correspondence goes to the Revenue Administration Division, P.O. Box 549, Annapolis, MD 21411.

Why it matters in the DMV ecosystem

Every founder doing business in Maryland eventually deals with the Comptroller, usually as soon as the first sale or first hire. Registering before tax payments are due, and choosing the right accounts at the start, avoids penalties and makes later filings simpler as the company grows.