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Frequently Asked Questions About Exemption Certificates

3 - Are tax-exempt organizations required to obtain a sales and use tax license if they plan to make sales?

Yes. Any organization making ordinarily taxable sales of tangible personal property, including meals, must obtain a sales and use tax license and collect and remit the tax, even though the organization has an exemption for items it purchases. The organization must collect tax on sales to anyone, including members, students and beneficiaries, even if the item has been donated or sold at or below cost.



 
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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