17 - I am a manufacturer of the products I sell. How do I claim exemption on items purchased for use in production activities?
When purchasing manufacturing machinery and equipment, you need only provide the seller with a certification letter that the equipment will be used predominantly in a production activity. The certification should be retained by the seller with the record of sale. Items purchased which are consumed during the manufacturing process may be purchased tax free by issuing vendors a resale certificate.
Manufacturers claiming exemption on the purchase of utilities to run the exempt equipment must complete Form ST 206. You can also obtain Form ST 206 by contacting the Comptroller's Taxpayer Service Section at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT.