Transient Vendors

If you sell items other than produce or seafood at a roadside or a temporary location, and the items are subject to the Maryland sales and use tax, you must display a transient vendor license when making sales.  This does not apply to exhibitors at fairs, trade shows, flea markets and individuals who sell by catalogues, samples or brochures for future delivery.

The transient vendor license is free and valid for 90 days, up to the expiration date printed on the license.  To obtain a transient vendor license, you must have a Maryland sales and use tax license.  You may apply for a sales and use tax license online or you may apply by contacting Taxpayer Service.  You may also need to obtain a local license (such as a trader's license) from the Clerk of the Circuit Court in the jurisdiction in which you do business.  A renewed transient vendor license will be mailed to you approximately two weeks before the expiration date of the license, as long as 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 from the jurisdiction in which you do business.  If you do not receive a new license before the expiration date, 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.

 Disclaimer

The office of the Clerk of the Circuit Court is committed to serving the citizens of Maryland.  Every effort is made to provide accurate information and assistance regarding matters that are important to you.  Please be advised, however, that we are prohibited by law from rendering legal advice.

Responses to these frequently asked questions should not be considered legal advice and may not be applicable to your individual circumstances. Our intent is only to offer you procedural information, refererences to potential applicable Rules or Statutes, and to possibly provide you with knowledge regarding additional sources where legal information can be found.

The information contained in this website is for general information purposes only.  The information is provided by the Calvert County Clerk's Office and while we endeavor to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose.  Any reliance you place on such information is therefore strictly at your own risk.

In no event will we be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this website.

Through this website you are able to link to other websites which are not under the control of the Calvert County Clerk's Office.  We have no control over the nature, content and availability of those sites.  The inclusion of any links does not necessarily imply a recommendation or endorse the views expressed within them.  FOR LEGAL ADVICE, YOU MUST CONSULT AN ATTORNEY.

Notice:  These questions represent some of those most frequently asked to the Calvert County Circuit Court Clerk's Office.  For questions regarding matters in other circuit courts, please contact that court directly.  For District Court or Traffic matters, please see the information located on the Judiciary website:  www.mdcourts.gov - click on District Court or contact your local District Court.

For legal advice, you  must consult an attorney.