MD Use Tax

[kcpilot81]

I have searched the forum and read people's comments on use tax in Maryland, but I have received some contradictory information, and was hoping I could get some clarification on people's experiences.

I was told by the Maryland Controller's Taxpayer Services telephone line that I should pay sales/use tax on all items (kit components, engine, avionics, etc.) when they are purchased. If they are purchased out of state, I should pay the sales tax on form ST-118A immediately upon receipt of the item. I should then keep all sales receipts. When the plane is completed, I will likely receive a sales/use tax bill, at which point I present all of my documentation to show that the plane's tax bill has been satisified.

I was advised that the sales tax should be paid as the components are purchased, as penalties could result if payment is delayed.

Has anyone else dealt with the Maryland tax authorities? What method did you follow? What experiences have you had? I greatly appreciate your help so that I can make sure I follow the law but also do not overpay.