Maryland Sales and Use Tax Bond
Overview
Maryland's Comptroller requires certain businesses to post a Sales and Use Tax Bond before collecting and remitting sales tax on behalf of the state. This bond protects the state of Maryland — guaranteeing that tax revenue collected from customers actually reaches the Comptroller's office. If a business collects tax and fails to remit it, the bond provides a financial recovery mechanism for the state. It is a condition of doing business in Maryland for applicants the Comptroller has determined need additional assurance.
Who Needs This Bond?
Retailers, wholesalers, and other vendors who have been flagged by the Maryland Comptroller's office as requiring a bond before their sales and use tax license is issued or reinstated need this bond. This typically applies to new business registrants with limited tax history, applicants with prior tax compliance issues, or businesses in industries the Comptroller has identified as higher risk for tax remittance failures. If the Comptroller's office has told you a bond is required as part of your registration or licensing process, this is the bond you need. You cannot legally collect Maryland sales tax without satisfying this requirement first.
What is this Bond For?
This bond guarantees that your business will collect and properly remit Maryland sales and use tax to the Comptroller as required by law. It does not cover your customers or protect your business — it protects the state's tax revenue. If your business collects sales tax and fails to turn those funds over to Maryland, the Comptroller can file a claim against the bond to recover what is owed. The bond holds you financially accountable for meeting your tax remittance obligations.
When is it Required?
Registration or reinstatement of a Maryland sales and use tax license triggers this bond requirement for businesses the Comptroller has determined need additional financial assurance. If you are a new applicant or if your license was previously revoked or suspended due to non-payment, the Comptroller will condition your approval on posting this bond before any license is issued. The bond must be in place before you are authorized to collect sales tax from Maryland customers.
Where Does it Apply?
This bond is a statewide Maryland requirement administered by the Office of the Comptroller of Maryland. It applies to your business operations anywhere in the state of Maryland, regardless of whether you operate from a single location or multiple sites. There is no local jurisdiction component — this is a state-level tax compliance bond.
How to Buy Online
Click 'Buy This Bond Online' on this page to open the secure surety portal in a new tab. Enter your business information, complete the application, and follow the steps to secure your Maryland Sales and Use Tax Bond. Once issued, your bond documentation will be available for submission to the Comptroller's office.
Why Bond Titan?
Bond Titan is powered by The Southern Agency and gives you direct online access to a nationwide surety bond catalog — no agent callback, no waiting room, no delay. You can purchase your Maryland Sales and Use Tax Bond right now from this page and get your documentation fast. We built this platform for business owners who need to move quickly and get their licensing in order without the runaround.