MARYLAND SALES AND USE TAX                                                                                         2023
            FORM
                     REFUND APPLICATION
       SUT205

Form SUT 205 should be used to file a refund for $1,000 or more. Form 202 (Sales and Use Tax Return), Line 24 should 
be used to file a refund for less than $1,000.

FEIN Number or SSN of owner, officer or agent responsible for taxes                              For Office Use Only
                                                                    Claim Code  ___ Claim No.  _________
                                                                    Amount approved  _________________   Liabilities  _______________________
Sales and Use Tax Registration Number
                                                                    Check issued   ____________________ Amount credited  _________________
                                                                    Approved by  _____________________  Approved by  ____________________
Legal Business Name                                                                        Trade name if different

Number and Street

City / Town                                                                                State                    ZIP Code +4

Telephone Number                                                    Email

The undersigned hereby requests the comptroller to refund sales and use tax in the amount of $                                 , less discount 
previously taken, if applicable, of                                  for a net refund of $                        . This sum is the amount of sales 
and use tax that has been improperly paid, or collected and subsequently refunded, by the undersigned for the reasons described 
below: 

 ________________________________________________________________________________________________________
 ________________________________________________________________________________________________________

                    Name                                                                                            Date       Amount of 
(List the names of the persons to whom you paid the                 Date of Amount of            Amount of          of tax     tax refund/
tax. If you are a vendor who has refunded or credited               sale    sale                 tax              refund/      credit*
       tax to customers, list the customers’ names.)                                                              credit*

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If additional space is required, attach additional sheets and provide the information using the same format. *Complete if you are a 
vendor who has refunded or credited tax to a customer.
NOTE: To expedite this application, non-returnable copies of records supporting the refund request should accompany this form. 
These records should include, when appropriate, sales and purchase invoices or journals, resale certificates and cancelled checks 
corresponding to entries in this application. If it is impractical to forward copies of all supporting documents, the records must be 
made readily available for review by an employee of the Compliance Division, if requested.
I HEREBY CERTIFY under the penalties of perjury that I have examined the information set forth in this application including any 
accompanying schedules or statements and that said information is true, accurate and complete to the best of my knowledge and 
belief.

                     Signature                                                                          Print name

                            Date                                                                        Title
Please mail form SUT205 to:                                                 For more information email questions to:
            Comptroller of Maryland                                         CDSTREFUNDS@marylandtaxes.gov 
            Compliance Division                                             Or call 410-767-1530 
            7 St Paul Street, Suite 540                                     For the hearing impaired: MRS 1-800-735-2258
            Baltimore, MD 21202-1626                                                             * TDD 410-767-1967 * EOE
       COM/SUT205    07/22