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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
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Repair Exemptions FAQs
  1 - What about free installation?
  2 - What special rules apply to maintenance contracts?
  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?
  4 - How do I claim exemption on materials I will resell?
  5 - If I give my parts supplier a resale certificate, isn't everything I buy from that supplier exempt?
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