Q: Do I need to register as a sole proprietor with SDAT?
By having a domain and selling on the website. No business license required.
A:
If your business uses or owns any personal property in the conduct of its business, then yes. Businesses must pay an annual tax based on the value of their personal property (furniture, fixtures, tools, machinery, equipment, etc.). The Maryland Department of Assessments & Taxation administers the valuation process while the counties and towns collect the tax based on the location of the property.
The Maryland Department of Assessments and Taxation automatically registers corporations, limited liability companies, limited partnerships, and limited liability partnerships for this tax when these legal entities form. All other businesses (sole proprietorships, general partnerships) that own or lease personal property or need a business license are required to obtain an identification number by registering with the Maryland Department of Assessments & Taxation and file an annual personal property return.
Go here for more information: https://businessexpress.maryland.gov/resources/business-faq
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