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Frequently Asked Questions About Repair Exemptions

4 - How do I claim exemption on materials I will resell?

When you purchase parts and supplies for resale over-the-counter or which you will install and bill for separately, you may claim the resale exclusion by giving your supplier a resale certificate bearing your Maryland sales and use tax license number.

Links for Repair Exemptions FAQs
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Repair Labor Exemptions
Repair Exemptions FAQs
  3 - Can I avoid the tax on my purchases of consumables by including their cost in my parts charge and collecting tax from my customers?
  5 - If I give my parts supplier a resale certificate, isn't everything I buy from that supplier exempt?
  4 - How do I claim exemption on materials I will resell?
  1 - What about free installation?
  2 - What special rules apply to maintenance contracts?
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