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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
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
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?
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