Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Refunds from Purchases for Resale

Buyers may claim a refund for any tax paid on purchases for resale, using line 11 of their next sales and use tax return. No documentation is required with the return. Buyers may also apply directly to the Maryland Comptroller's Office for a refund.

To claim a refund for taxes you have paid:

  • Keep invoices showing tax paid on purchases made for resale;
  • Total the tax paid as you prepare your sales and use tax return; and
  • Enter the amount on line 11 of the return up to the lesser of $1,000 or the amount due.

For expedited refunds, licensed Maryland retailers may submit a refund claim by fax using form ST212 to be faxed to 410-333-7744.

Links for Purchases for Resale
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Purchases for Resale
  Purchases for Resale FAQs
  Refunds from Purchases for Resale
  Resale Certificates
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