Who needs a combined registration: sales and use tax license, employer withholding in Maryland?

Issued by Comptroller of Maryland, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Maryland

The Maryland table lists this for every kind of business.

Register through the Combined Registration Application on Maryland Tax Connect before the first sale; the same application opens the withholding and unemployment accounts. The sales and use tax license must be posted. Maryland’s sales tax is 6%, with a 9% rate on alcoholic beverages sold by the drink or the bottle.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Comptroller of Maryland.

Sources and dates

Comptroller business tax tip #13 (opening a new business) and the Maryland Tax Connect registration guide. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.