Resources Blog Reporting
by TaxJar February 23, 2025
If you buy products exclusively to resale in the state of Maryland, you can often avoid paying sales tax on your purchases by presenting a Maryland resale certificate at checkout. Always keep in mind that you should only use your resale certificate to buy items you intend to resell or that you intend to use as a component part of an item for resale or incorporated into a service that will be taxed when it is sold. Any other use of a Maryland resale certificate (such as buying office supplies or personal items) is usually considered unlawful.
Here are the rules and regulations for using (and accepting) a resale certificate in Maryland.
Maryland is one of the states that does not issue a specific resale certificate. Instead, they provide buyers and sellers with a list of info that must be included on a resale certificate you present to your vendor. You can print out the Maryland Suggested Blanket Resale Certificate below, download another template from online, or even buy a pack of resale certificates from the office supply store down the street.
The resale certificate you give your vendor must include:
Important to Note: Maryland is one of 12 states that does not allow retailers to accept out-of-state resale certificates . If you wish to purchase items for resale from vendors in Maryland, you are required to register for a Maryland sales tax permit and collect sales tax from your Maryland buyers.
A note on purchases under $200:
“In Maryland, resale certificates may not be used to make tax-free purchases for resale if the purchase is less than $200 and payment is by cash, check or credit card unless the seller delivers the goods directly to the buyer’s retail place of business.” Read more at the Maryland Department of Revenue website .
If you are a retailer and are presented with a Maryland resale certificate, you have a few responsibilities:
I hope this answers your questions about using or accepting a Maryland resale certificate. And to learn more about TaxJar and get started, visit TaxJar.com/product .
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