Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Frequently Asked Questions About Purchases for Resale

6 - May I accept resale certificates from unlicensed out-of-state customers?

No. Retailers licensed and remitting taxes in other states may apply to the Maryland Comptroller's Office for a refund.

However, an out-of-state vendor who has been issued a temporary permit to collect the Maryland tax may use the number on that permit to make tax-free purchases for resale at the show for which the permit was issued. Temporary permits bear six-digit numbers and are issued by the comptroller's Special Events Section.

Links for Purchases for Resale FAQs
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Purchases for Resale FAQs
  1 - Is a resale certificate the same thing as an exemption certificate?
  2 - What information should be included on a resale certificate?
  3 - What is my sales and use tax registration number?
  4 - Must I fill out a new resale certificate every time I make an eligible purchase?
  5 - What should I do with resale certificates my customers give me?
  6 - May I accept resale certificates from unlicensed out-of-state customers?
  7 - What about third-party drop shipments?
  8 - How can I protect myself from unnecessary tax liabilities?
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