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Frequently Asked Questions About Exemption Certificates

1 - Are out-of-state nonprofit charitable, educational and religious organizations entitled to a Maryland exemption certificate?

To qualify for a Maryland exemption certificate, an out-of-state nonprofit organization that is exempt from income tax under Section 501(c)(3) or Section 501(c)(19) of the Internal Revenue Code must have a location in Maryland or be located in an adjacent jurisdiction and satisfy one of the following conditions:

  • The organization provides its services in Maryland on a routine and regular basis;
  • The adjacent jurisdiction does not impose a sales or use tax on a sale to a nonprofit organization made to carry on its work; or
  • The adjacent jurisdiction has a reciprocal exemption from sales and use tax for sales to nonprofits located in adjacent jurisdictions similar to Maryland's exemption.


 
Links for Exemption Certificates FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Exemption Certificates FAQs
  1 - Are out-of-state nonprofit charitable, educational and religious organizations entitled to a Maryland exemption certificate?
  2 - Are local parent-teacher associations exempt?
  3 - Are tax-exempt organizations required to obtain a sales and use tax license if they plan to make sales?
  4 - Can nonprofit organizations still be liable for other state and local taxes, even if the organization has a valid sales and use tax exemption certificate?
 
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