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

Veterans Organizations

Purchases made by veterans organizations and their auxiliary units are exempt from Maryland sales tax if the purchases are made for the organization's exempt purposes.

The exemption became effective on July 1, 2006. Exemption certificates issued to qualifying veterans' organizations will expire on September 30, 2017. The new exemption certificate is a white card with green printing, bearing the organization's eight-digit exemption number.  Certificates are renewed every five (5) years.

The organizations or their auxiliaries or units must possess a 501(c)(19) letter of determination from IRS as evidence of qualification for the exemption. For more information on obtaining a letter of determination from IRS, visit the IRS Web site.

To apply for an exemption certificate, print a copy of Combined Registration Application and submit the completed application with a copy of the 501(c)(19) letter of determination, articles of incorporation and bylaws. The application may also be obtained by calling Taxpayer Service at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT

Links for Exemption Certificates
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Exemption Certificates
  Accepting Exemption Certificates
  Verify Exemption Certificates
  Applying for Exemption Certificates
  Requesting Duplicate Exemption Certificates
  Renewing Exemption Certificates
  Veterans Organizations
  Sales by Nonprofit Organizations
  Tax Exempt Sales for Contractors
  Sales to Government Employees
  Exemption Certificates FAQs
Download for Adobe Reader Homepage