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Frequently Asked Questions About Purchases for Resale

6 - May I accept resale certificates from unlicensed out-of-state customers?

No. Retailers licensed and remitting taxes in other states may apply to the Maryland Comptroller's Office for a refund.

However, an out-of-state vendor who has been issued a temporary permit to collect the Maryland tax may use the number on that permit to make tax-free purchases for resale at the show for which the permit was issued. Temporary permits bear six-digit numbers and are issued by the comptroller's Special Events Section.



 
Links for Purchases for Resale FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Purchases for Resale FAQs
  1 - Is a resale certificate the same thing as an exemption certificate?
  2 - What information should be included on a resale certificate?
  3 - What is my sales and use tax registration number?
  4 - Must I fill out a new resale certificate every time I make an eligible purchase?
  5 - What should I do with resale certificates my customers give me?
  6 - May I accept resale certificates from unlicensed out-of-state customers?
  7 - What about third-party drop shipments?
  8 - How can I protect myself from unnecessary tax liabilities?
 
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