Comptroller of Maryland
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

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
Individual Tax Types
Sales and Use Tax
Tax Information
Frequently Asked Questions
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?
 
Download for Adobe Reader

Maryland.gov Homepage