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 licence, that is a third closure at the Clerk of the Circuit Court.
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
State fee. $0. Maryland does not charge to close a sales and use tax account. Tax already assessed is unaffected.
When you have to close
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 the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.
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 licence 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.
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 licence?
That is a third closure, with your local Clerk of the Circuit Court rather than with the Comptroller or SDAT. Restaurant licences 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 licence as well.
Agency details verified 2026-08-03