Maryland · Sales tax closure
Close a Maryland sales and use tax account.
Maryland splits this three ways and the pieces sit in three different places. The sales and use account is with the Comptroller and closes on Form 202FR. The entity is with SDAT. And if you hold a trader's or restaurant license, that is a third closure at the Clerk of the Circuit Court.
Last updated:
Who you are dealing with
Comptroller of Maryland, Revenue Administration Division
- Handles:
- Sales and use tax account. The Comptroller also administers withholding and admissions and amusement, each closed separately
- System:
- Maryland Tax Connect
- Form:
- Form 202FR, the Sales and Use Tax Final Return Form, filed with the final return, or posted separately if you file electronically, to Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis MD 21411-0001
- Phone:
- 410-260-7980 from Central Maryland, 1-800-638-2937 elsewhere, Monday to Friday 08:30 to 16:30
Comptroller of Maryland, Revenue Administration Division, sales tax closure
State fee. $0. Maryland does not charge to close a sales and use tax account. Tax already assessed is unaffected.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you have to close or cancel
You close when the business is discontinued or sold. Note that a sale triggers this the same as a closure, and the Comptroller accounts are yours to close rather than something the buyer inherits.
Final returns come first
Form 202FR travels with the final sales and use tax return. If you file electronically, post the 202FR separately to the Revenue Administration Division in Annapolis. That split is where it goes wrong, because an electronic final return can be filed perfectly while the 202FR never leaves the building.
How long it takes
Maryland does not publish a turnaround. The phone route gives you an immediate answer where the posted form does not, which is the practical difference between the two.
What we do
We confirm which accounts are open, file any outstanding final returns, submit each cancellation, and follow up until every agency confirms in writing. You keep the client. We never email them.
What makes Maryland harder than average
- Three separate closures in three places. The sales and use account is the Comptroller. The entity charter is SDAT. A trader's or restaurant license is the local Clerk of the Circuit Court. Maryland states that the Comptroller accounts must be closed separately from the SDAT charter filing, so dissolving the company does nothing to the tax account.
- The Comptroller holds more than one account and they close individually. Withholding, sales and use, and admissions and amusement are all administered by the Comptroller and each needs its own closure. Closing one tells the others nothing.
- If you e-file, the form goes in the post. Form 202FR travels with the final return on paper, but an electronic filer has to post it separately. That is the specific gap that leaves a Maryland account open after a clean final filing, and it is the same failure pattern as MW506FR on the payroll side.
- The phone line is regional and has hours. 410-260-7980 from Central Maryland, 1-800-638-2937 from elsewhere, weekdays 08:30 to 16:30.
Dissolving the company is not the same as closing the tax accounts
Articles of dissolution leave the withholding, unemployment, and sales tax accounts open, and those agencies keep expecting returns until each one is closed with them. That is the separate filing that stops the notices.
For CPAs and bookkeepers
Send the state, the last payroll or sale date, and the account numbers. The written confirmations come back to you. We do not dissolve the company and we do not take over payroll.
Questions and answers
I dissolved my Maryland LLC. Is the sales tax account closed?
No. Maryland states that the Comptroller accounts, including sales and use, must be closed separately from the SDAT charter filing. Dissolution and tax account closure are different jobs at different agencies.
I file electronically. Where does Form 202FR go?
Posted separately, to the Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis MD 21411-0001. It only travels with the return when you are filing on paper.
Does this close my withholding account too?
No. The Comptroller administers withholding, sales and use, and admissions and amusement separately, and each closes on its own. The payroll side also needs MW506FR.
What about my trader's license?
That is a third closure, with your local Clerk of the Circuit Court rather than with the Comptroller or SDAT. Restaurant licenses work the same way.
What do you need from me to start?
The legal name and Maryland Central Registration number, which Comptroller accounts you hold, the date the business closed or was sold, whether you file on paper or electronically, and whether you hold a local license as well.
Comparing states? How to close (cancel) a sales tax permit in every state lists the cancellation route and final return rule for all 50 states and DC, with Maryland anchored.
Also in Maryland
Agency details verified 2026-08-03
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.