If you discover a merchant in Maryland didn't collect sales tax while you're Maryland individual resident, how do you remit the sales tax for this one purchase to comptroller of MD? Purchase is small and sales tax is negligible, but I am willing to pay it. From what I can research, MD form ST-118 seems to be the closest I can find to remit the sales tax for one purchase, but MD still doesn't have form ST-118 for year 2026 from what I can research, and some sources say MD form ST-118 is filed when out of state purchase is made from a merchant who doesn't have physical presence in MD and sales tax wasn't collected so this is confusing. If anyone knows, greatly appreciated. Will MD have form ST-118 for years 2026 available to public soon?

    https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2025/st-118.pdf

    How to remit Maryland sales tax for one purchase
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