Form CRA, Combined Registration Application: how to file it

One application opens the sales and use tax license, employer withholding and the unemployment insurance account: online, by fax (410-260-7908) or by mail to Central Registration in Annapolis.

Comptroller of Maryland, Central RegistrationMarylandUpdated October 21, 2026Sources checked October 21, 2026

Agency: Comptroller of Maryland, Central Registration
Where it applies: Maryland
How it's filed: Filed online
Fee: FreeNo fee.

The form, line by line

Line	What goes there
1a	Federal Employer Identification Number (FEIN)
1c	Department of Assessments and Taxation entity ID number
2a	Legal name of the business (an LLC or corporation's full name; a sole proprietor's first name)
2b	Sole proprietor's last name, or None
3	Trade name, if different, or None
4	Physical business location in Maryland (no P.O. box): 'street, suite, city, MD ZIP'
4	County
4	Business telephone
4	Business email
5	Mailing address: 'Same', or 'street, city, ST ZIP'
6	Reason for applyingNew business / Additional location(s) / Change of entity / Purchased going business / Re-activate/Re-open
8a	Register for sales and use tax?Yes / No
8e	Register for employer withholding tax (and unemployment insurance)?Yes / No
9	Type of ownershipLimited liability company / Maryland corporation / Non-Maryland corporation / Sole proprietorship / Partnership
10	Date of first sales in Maryland (MM/DD/YYYY), or None
11	Date first wages paid in Maryland subject to withholding (MM/DD/YYYY), or None
13	Workers' compensation insurance policy or binder number, or None
14a	Paying (or will pay) wages for work in Maryland, including to corporate officers?Yes / No
14b	If yes, date wages first paid (MM/DD/YYYY), or None
15	Number of employees
16	Estimated gross wages in the first quarter
17	Sales situationPhysical location only (no online sales to Maryland customers) / Physical location and online sales to Maryland customers / Online only (no physical sales location) / No sales (use tax only)
18	6-digit NAICS code of the business activity
19	Business activity that generates revenue (e.g. Tea house)
19	Products sold or services performed (one line, or two lines)
20	Does the business have only one physical location in Maryland?Yes / No
21	Owners, partners, members or officers, one per line (up to three): 'Last, First, Title'
21	Their home addresses, one per line in the same order: 'street, city, ST ZIP'
21	Their telephone numbers, one per line in the same order
B1	Will corporate officers receive compensation, salary or a share of profits?Yes / No
B2	Did you acquire all or part of another employer's assets, business or workforce?Yes / No
B4a	Will you have a total payroll of $1,000 or more in a calendar quarter? 'Yes: earliest quarter and year' or No
B6a	As an LLC, do you employ anyone other than a member?Yes / No
B6b	Has the LLC filed IRS Form 8832 to be classified as a corporation?Yes / No
C1	Any manufacture, wholesale distribution or storage of alcoholic beverages (not retail)?Yes / No
C1A	Will you sell alcoholic beverages directly to customers (e.g. a bar or restaurant)?Yes / No
D1	Do you import or buy motor fuels in Maryland for resale, distribution or your own use?Yes / No
F	Person signing: 'name, title'
F	Is a power of attorney form attached (a preparer files it for the business)?Yes / No
F	Preparer other than the applicant: 'name, telephone, email', or None

Official links

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