Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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 Purchases for Resale

7 - What about third-party drop shipments?

In a typical transaction, you would sell merchandise to a vendor who is not registered to collect Maryland sales and use tax. The unregistered vendor asks you to deliver the merchandise to a customer in Maryland. In this case, you must:

  • Require the vendor to obtain a Maryland sales and use tax license and provide a valid resale certificate; OR
  • Charge the vendor the tax based on the amount of the sale. You are responsible for collecting or documenting the tax on your sale to the vendor.


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

Maryland.gov Homepage