Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Sales of Materials Used in Production Activities

Materials that will be incorporated in property to be produced for sale are not subject to tax. You should keep a resale certificate, signed by the buyer and bearing the buyer's Maryland registration number, on file to document the tax-free sales of exempt materials. If you are presented with a resale certificate, you may use our online services to verify its validity.



 
Links for Sales Records
Business Tax Types
Sales and Use Tax
Sales Records
  Corporations With Direct Pay Permits
  Production Exemptions
  Exempt Nonprofit Organizations
  Materials Used in Production Activities
  Reproduced or Computerized Sales Records
  Foreign Diplomats
  Resale Certificates
 
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