MARYLAND   CONSUMER USE TAX 
                                                                                                                                           2022
                 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    02/22

MARYLAND             CONSUMER USE TAX 
                                                                                                2022
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 fact,         PURCHASES MADE     CONSUMER USE TAX 
every state with a sales tax also has a use tax. The use tax is                       RETURN DUE
imposed on items you paid less than 6% sales tax or 9% tax on 
alcoholic beverages when you purchased them and did not pay        January - March    April 20 
the sales tax at time of purchase. You are required to pay the 
difference between the actual tax charged and the applicable 
                                                                   April - June       July 20
Maryland tax rate as use tax.
Use this form to report and pay the tax. The tax is due quarterly, July - September   October 20
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
Interest is computed at a rate of 0.7916% per month for due 
dates prior to January 1, 2023. Interest is computed at a rate 
of 0.7500% per month after December 31, 2022. 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    02/22