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As it concerns revenue administration, the comptroller collects taxes due the state, conducts income and sales tax audits of taxpayers for compliance with state and local laws, processes tax returns, settles delinquent tax receipts, and enforces business licensing and unclaimed property laws. It is by virtue of the Disposition of Abandoned ...
The Streamlined Sales Tax Project (SSTP), first organized in March 2000, is intended to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales tax on online commerce.
The Maryland Office of the Comptroller is a state agency charged with the fiscal responsibilities of the state of Maryland. It is the state equivalent of the United States Internal Revenue Service .
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In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". [25] As e-commerce sales have grown in recent years, noncompliance with use tax has had a growing impact on state revenues.
Maryland has a 6% state sales and use tax (raised from 5% in 2007) as of January 3, 2008, with exceptions for medicine, [125] residential energy, and most non-prepared foods (with the major exceptions of alcoholic beverages, candy, soda, single-serving ice cream packages, ice, bottled water [including both still and carbonated water], and ...