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Relevant Documents Proposed Amendments New Tire Fee And Tire Recycling Fee (PDF) Technical Bulletin 58 (PDF) - Maryland Taxation of Individual Capital Gain Technical Bulletin 61 (PDF) - Tire Fees Tax Alert (PDF) - Changes to Standard and Itemized Deductions and to State and Local Income Tax Rates from the 2025 Legislative Session Proposed Amendments and New Regulations Sales and Use Tax (PDF) Proposed Amendments Digital Advertising Gross Revenues Tax (PDF) Proposed Amendments Inspection of Public Records (PDF) 2025 Tax Changes Flyer (PDF) Technical Bulletin 54 (PDF) - Multiple Points of Use Certificates Technical Bulletin 56 (PDF) - Questions and Answers on New Taxable Services Emergency Sales and Use Tax Regulations (PDF) Tax Alert (PDF) - Gambling Winnings and Your Maryland Tax Obligations Sales and Use Tax Alert- Updates 2025- 2026 (PDF) Tax Updates from the 2025 Legislative Session-Webinar Slides (PDF) Guides Business Registration Guide (PDF) This is the user guide for completing a Combined Registration Application

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