MARYLAND   CONSUMER USE TAX 
                                                                                                                                           2023
                 FORM   RETURN FOR REGULAR AND 
                        ALCOHOLIC BEVERAGES 
             ST-118     PURCHASES

Period Ending (MM/YYYY) Social Security Number

First Name                       MI                           Last Name

Current Mailing Address Line 1 (Street No. and Street Name or PO Box)

Current Mailing Address Line 2 (Apt No., Suite No., Floor No.)

City or town                                                                              State ZIP Code +4 

1.   Amount of purchases  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.  $

2.           a. Use tax rate 6% (account # 09269134) . . . . . . . . . . . . . . x .06 = 2a.  

             b. Use Alcoholic Beverage tax rate 9% (account # 14417577)   . .    x .09 =  2b.

3. Tax on purchases - Add line 2a and line 2b, and enter here  . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  $

4. Credit for out-of-state taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.  $ 

5.   Use Tax - Subtract Line 4 from Line 3, and enter here  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.  $    

6. If late, add - a. Interest (see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a.  $

                   b. Penalty (10% of Use Tax)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6b.  $

7.   Use Tax Due - Add Lines 5, 6a, and 6b, and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.   $

I hereby certify that the information on this return is true and correct.

Signature                                                            Date

           COM/RAD 097B    02/23

MARYLAND             CONSUMER USE TAX 
                                                                                             2023
FORM                 RETURN FOR REGULAR AND 
                     ALCOHOLIC BEVERAGES 
ST-118               PURCHASES

We’re all familiar with Maryland’s sales tax, but far fewer 
people know about the use tax and when they must pay it. In     PURCHASES MADE     CONSUMER USE TAX 
fact, every state with a sales tax also has a use tax. The use                     RETURN DUE
tax is imposed on items you paid less than 6% sales tax or 
9% tax on alcoholic beverages when you purchased them and       January - March    April 20 
did not pay the sales tax at time of purchase. You are required 
to pay the difference between the actual tax charged and the 
                                                                April - June       July 20
applicable Maryland tax rate as use tax.
Use this form to report and pay the tax. The tax is due         July - September   October 20
quarterly, and the due dates are shown to the right. If the due 
date falls on a Saturday, Sunday or legal holiday, then the 
return with payment is due on the next business day.            October - December January 20
After January 1, 2023 interest is calculated at a rate of 
0.7500% per month or fraction of a month.  For more 
information on the Use Tax or interest, visit  
www.marylandtaxes.gov
Make remittance payable and mail to: 
Comptroller of Maryland 
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411-0001

COM/RAD 097B    02/23