16 - How can I determine if a church or other nonprofit organization qualifies for exemption on its purchases?
The church or organization is required to produce a copy of its exemption certificate issued by the Comptroller's Office. You should make a note of the exemption number and its expiration date on your copy of the invoice. You may not accept an exemption certificate issued by another jurisdiction as evidence that the church or organization is exempt in Maryland. You may also verify the validity of an exemption number online. For more information, see Business Tax Tip #6, Retail Sales Involving Exemption Certificates.