Sales & Use Tax License — Maryland (Comptroller)
Maryland restaurants need a (free) Sales & Use Tax License from the Comptroller — and it is a prerequisite to the local Trader's License.
What it is. The Maryland Sales and Use Tax License authorizing a business to collect and remit the 6% sales and use tax on taxable sales, including prepared food and beverages. It is free, and you must obtain a Sales and Use Tax Number before you can apply for a local Trader's License.
Who issues it. Comptroller of Maryland (State layer). Register via Maryland Business Express.
When you need it. Before making taxable sales, and before applying for the Trader's License.
How to apply. Register/open a sales-and-use tax account through Maryland Business Express (Comptroller).
Fees. Free.
What SpoonSeal tracks. The document(s) you upload for this requirement, with automatic renewal/expiration tracking (Current, Due Soon, Expired). Where the city publishes health-inspection results (e.g., NYC and Chicago), SpoonSeal syncs them automatically; elsewhere they can be added manually.
References
- Comptroller of Maryland — Types of Business Licenses — https://www.marylandcomptroller.gov/businesses/new-business/business-licenses.html — Official source last checked: 2026-07-02
- Maryland Business Express — Obtain Licenses or Permits — https://businessexpress.maryland.gov/start/licenses-and-permits — Official source last checked: 2026-07-02
Stay ahead of this requirement
SpoonSeal stores your documents, tracks expirations, and reminds you before anything lapses — so you are always inspection-ready.
Get started free →This guide is informational and not legal advice. Always confirm current requirements with the official agency linked above.