Transient Vendor Notice
This envelope contains your new Maryland Transient Vendor License. Together with your Maryland
sales and use tax license, it authorizes you to make sales subject to the Maryland sales and use
tax at roadside or temporary locations and from motor vehicles. You must display this license
prominently whenever you are making such sales. The license is not required for flea markets or
shows and need not be displayed at them.
The enclosed license is valid through the expiration date printed on its face. The Revenue
Administration Division will mail you a renewal license approximately two weeks before the
expiration date of the enclosed license if your sales and use tax account remains open,
you are not delinquent in the payment of any state taxes and you have the appropriate local
license (such as peddler's or trader's) from the jurisdiction in which you do business.
If you do not receive a new license before the expiration of the enclosed license, contact Taxpayer
Service at once. If the reissue of your Transient Vendor License has been delayed because of other
tax problems, these problems must be resolved before a replacement license will be issued.
Maryland law not only requires that you display the enclosed license but also that you separately
state and charge the sales and use tax on each taxable sale you make. If you fail to do either,
any law enforcement officer in the state may issue an immediate stop sale order and/or institute
misdemeanor charges. Upon conviction, a fine of up to $2,500 may be imposed.
If you have questions, please contact Taxpayer Service at 410-767-1300 in Baltimore or at
1-800-492-1751 from elsewhere in Maryland.
Revised: 11/96
For additional information:
Comptroller of the Treasury
Revenue Administration Division
301 West Preston Street, Room 206
Baltimore, Maryland 21201-2383
call Taxpayer Service at 410-767-1300 (Baltimore area) 1-800-492-1751 (from elsewhere in
Maryland) from 8:00 a.m. to 5:00 p.m. eastern time.
E-Mail:taxhelp@comp.state.md.us
Forms and publications by Fax: 410-974-FAXX (974-3299)
For the deaf or hard-of-hearing:
TTY users call via Maryland Relay at 711 in Maryland or 1-800-735-2258 from anywhere TTY: 410-767-1967 (Baltimore Metro Area)
If you need a reasonable accommodation for a disability, please contact us before you visit.
If you need the information in this brochure in an alternate format, contact: Office of Communications
410-260-7995 (voice); 410-260-7157 (TTY)
