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Frequently Asked Questions About Flea Markets

4 - Are sales to other dealers exempt?

Always collect tax on sales to other dealers unless they present you with a resale certificate bearing their Maryland sales tax registration number. However, out-of-state dealers who are not required to collect the Maryland tax may use their out-of-state sales tax registration number on a resale certificate to purchase antiques and used collectibles. Dealers from states that do not impose a sales tax may provide a valid trader's license or comparable document. Resale certificates are not valid for cash, check or credit card sales of less than $200 unless the product is delivered to the customer's place of business.

Links for Flea Markets FAQs
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Flea Markets FAQs
  q1 - Do I have to display my license at a flea market?
  q2 - Why do I have to collect the tax on used goods if they were probably taxed when new?
  q3 - Do nonprofit organizations have to collect tax?
  q4 - Are sales to other dealers exempt?
  q5 - Can I make sales on a "tax-included" basis?
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