According to the Protecting Americans from Tax Hikes (PATH) Act of 2015, new businesses or start-up companies that are eligible to receive research & development (R&D) credit can elect to offset employer portion of social security payroll tax liability. The maximum benefit an eligible company can claim against payroll taxes is $250,000 for up to five years. This payroll offset allows companies to receive a benefit for research activities even if they aren't profitable.
The Comptroller of Maryland has provided a Tax Alert regarding the sales and use tax collection requirements applicable to marketplace facilitators and sellers. Under the new law effective October 1, 2019, marketplace facilitators must collect Maryland sales and use tax on a retail sale or sale for use by a marketplace seller to a buyer in Maryland. A marketplace seller is not required to collect sales and use tax if the marketplace facilitator collects the sales and use tax.