Maryland Combined Registration Application (CRA): Tax Accounts, Filing, and Updates

The Maryland Combined Registration Application, or Form CRA, is the single form you file with the Comptroller of Maryland to open your state tax accounts in one step — sales and use tax, employer withholding, unemployment insurance, and several others. There is no filing fee. You can submit it online through Maryland Tax Connect at mdtaxconnect.gov, mail a paper copy to the Revenue Administration Center in Annapolis, or fax it. File before you make your first sale, hire your first employee, or begin any other taxable activity in Maryland.

Who Needs to File and When

Any new business operating in Maryland must file the CRA before it starts collecting sales tax, paying wages, or engaging in other taxable activity. The usual triggers are starting a new business, buying an existing one, or expanding into activities the state taxes such as hiring employees or beginning retail sales. The form itself lists merger, reorganization, and purchase of a going business as specific reasons for applying.

Out-of-state sellers also need to register. Under Maryland law, a remote seller must register for sales and use tax if, during the previous or current calendar year, gross revenue from sales delivered into Maryland exceeds $100,000 or the seller completed 200 or more separate transactions delivered into the state.¹ Out-of-state companies performing physical work in Maryland, such as construction contractors, must register regardless of where the company is headquartered.

What to Have Ready Before You Start

Missing any of the following will stall your application:

Your Federal Employer Identification Number (FEIN), the nine-digit number the IRS assigns to your business. Corporations, LLCs, partnerships, nonprofits, and sole proprietors who pay wages all need one. A sole proprietor with no employees other than the owner is not required to have a FEIN and can use a Social Security Number instead. If you need one, apply through the IRS on Form SS-4; online applications produce a number immediately.²³
Your SDAT identification number. Before filing the CRA, your business entity should be registered with the Maryland State Department of Assessments and Taxation, which issues a number that tracks your business across state records.⁴
Your NAICS code, a six-digit North American Industry Classification System code describing your primary revenue-generating activity. The form asks for this at field 18. The Census Bureau’s NAICS search tool at census.gov is the quickest way to find the right code.²
Owner and officer information: Social Security Numbers, home addresses, and titles for all owners, partners, corporate officers, trustees, or members. Partnerships and nonprofits must list at least two people; sole proprietorships need only one.⁵
Your business start date and the physical address where records are kept.

Which Tax Accounts the CRA Opens

The CRA covers several account types in one application. Check only the ones that apply.

Sales and Use Tax

Required if you sell tangible personal property or certain taxable services in Maryland. The general rate is 6 percent, with specific categories carrying different rates.⁶ Unlike goods, services are only taxable if the law specifically lists them.⁷

Employer Withholding

Required if you pay wages or compensation to any employee, resident or not. Once your account is active, you withhold Maryland income tax from each paycheck and remit it to the Comptroller on the schedule assigned to you.⁸

Unemployment Insurance

The Maryland Department of Labor uses the CRA data to create your unemployment insurance account. New employer tax rates range from 1.0 percent to 2.6 percent, applied to the first $8,500 of each employee’s annual wages.⁹ Out-of-state construction employers headquartered elsewhere pay the average rate for the Maryland construction industry, with a floor at the standard new-employer rate.

Admissions and Amusement Tax

Required if you charge admission to events, rent athletic equipment, operate amusement rides, or sell merchandise connected to entertainment. Rates are set by each county or municipality and cannot exceed 10 percent of gross receipts. When the same receipts are also subject to sales tax, the combined rate cannot exceed 11 percent.¹⁰

Tire Recycling Fee

Required if you sell tires in Maryland. The fee is $1.00 per tire as of January 1, 2026, collected from the buyer at the point of sale and remitted to the Comptroller.¹¹

Alcohol and Tobacco Tax

Businesses that manufacture, sell, distribute, or store alcoholic beverages need an alcohol tax account; those selling or distributing cigarettes need a tobacco tax account. These accounts are not available through the CRA’s online application. You register for them separately through Maryland Tax Connect.⁸ If you file a paper CRA, you can apply for these licenses on the same form.¹²

Filling Out the Form

On paper or online, the CRA is organized into the same general sections. The paper version is a PDF download from the Comptroller’s website.

The first section captures your business identity: legal name, trade name (if different), physical address, mailing address, phone number, and the FEIN or Social Security Number. Enter the SSN of the individual owner, officer, or person responsible for remitting taxes.² If your business address and mailing address differ, fill in both. The Comptroller sends correspondence to the mailing address.

Next, select each tax account type you need and supply the supporting details. For sales and use tax, provide estimated monthly sales volume. For employer withholding, provide expected payroll amounts and the number of employees. These estimates help the Comptroller assign your filing frequency (monthly, quarterly, or annually), so be as realistic as you can. Underestimating by a wide margin just means you will be reassigned later.

The ownership section asks for names, SSNs, titles, home addresses, and ownership percentages of every owner, partner, officer, trustee, or member. If your business acquired another business through a sale, merger, or reorganization, check the appropriate box under “Reason for applying” and provide details about the prior business, including its name and account numbers.² This is how the state links prior tax obligations to the new entity, so skipping it can create problems later.

At the end of the online process, you confirm that you are authorized to submit the CRA on behalf of the entity.⁵ On the paper version, an authorized person signs the form.

How to Submit

You have three options.

Online through Maryland Tax Connect. Go to mdtaxconnect.gov, create a profile, and select “Apply for a Maryland Business Tax Account – Combined Registration Application.” The system walks you through each section and lets you review before submitting. This is the fastest route.
By fax. Complete the paper PDF and fax it to (410) 260-7908.¹²
By mail. Send the completed paper application to Comptroller of Maryland, Revenue Administration Center, 110 Carroll Street, Annapolis, Maryland 21411-0001.¹²

There is no filing fee.

What Happens After You File

The Comptroller asks that you allow two weeks for processing.¹² Paper and fax submissions may take the full two weeks or longer, while online filers sometimes hear back sooner. Each approved tax account receives its own identification number, which you use on all future returns and payments.

Your sales and use tax license typically arrives by mail once the account is activated. The Maryland Department of Labor sends separate correspondence about your unemployment insurance rate and quarterly reporting obligations. Watch the email address you provided, because the Comptroller’s office may reach out if anything on your application needs clarification.

Keep a copy of your submitted CRA. It serves as proof of registration while you wait for official confirmations, and you will need the account numbers it generates every time you file a return or make a payment.

Updating or Closing Your Accounts Later

Business details change. If your address, responsible party, or ownership structure shifts, update your Maryland accounts through Maryland Tax Connect. Changes to the responsible party on your EIN must be reported to the IRS within 60 days using Form 8822-B.¹³

If you close the business or stop a taxable activity, close the corresponding state accounts so you are not stuck filing zero-dollar returns indefinitely. For sales and use tax, file a final return using Form 202FR. For employer withholding, file a final return using Form MW506FR. You can also close either account by calling the Comptroller’s office at 410-260-7980 (or 1-800-638-2937) Monday through Friday, 8:30 a.m. to 4:30 p.m.¹⁴ On the federal side, file final payroll tax returns and mark them as final before closing out your EIN.¹⁵

1
Comptroller of Maryland. Tax Guidance – Business Taxpayers FAQs
2
Maryland Comptroller of Maryland. Maryland Form CRA Combined Registration Application
3
Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
4
Maryland Business Express. Register Your Business in Maryland
5
Maryland Comptroller of the Treasury. Register A Business in Maryland Registration Guide
6
Maryland Comptroller of Maryland. Maryland Tax Alert – Sales and Use Tax Updates 2025-2026
7
The Maryland People’s Law Library. Maryland Sales and Use Taxes
8
Maryland Business Express. Apply for Maryland Tax Accounts and Insurance
9
Maryland Department of Labor. Tax Rates and Quarterly Reporting
10
Maryland General Assembly. Maryland Code Tax-General 4-105
11
Comptroller of Maryland. Technical Bulletin 61 – Tire Fees
12
Comptroller of Maryland. Maryland Combined Registration Online Application
13
Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
14
Maryland Business Express. Closing a Business Checklist
15
Internal Revenue Service. Closing a Business