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Maryland Form Guide

This article applies to:Avalara CertCapture

Suggested Blanket Resale Certificate

Required fields:

  1. Name of purchaser, including street address, city and state.
  2. Statement from purchaser that the items are exempt along with the signature of purchaser.
  3. MD sales and use tax registration number.

Notes:

  • Based on the MD Code Tax –Gen 11-102. Resale regulations  03.06.01.14.
  • Maryland does not have a required form.
  • Certain government and non-profit organizations are exempt. The state will issue them a certificate or letter documenting their exemption status. A copy of this letter will be held in place of the standard resale exemption certificate. Exempt organizations, except government will have a specific expiration date on the form issued, at a maximum of five years.
  • Copies of the sales and use tax license are not acceptable for resale. Some document must be presented with the customer’s signature stating their intent to resell the goods. This note, accompanied by the license would then be acceptable.
  • Government agencies must show proof of purchase by government credit card or check.
  • Tax ID numbers are normally eight digits in length. Exempt organizations will have the first two digits between 29 and 33. ID numbers can be validated online.
  • Sales of disposable medical supplies, sales to physicians or hospitals of medical supplies and sales of medicine are sales tax exempt by regulation.
  • Contractors may use the exemption certificate of a organization if the first two digits are 29 (religious org) 31 (charitable/education) or 33 (volunteer fire), otherwise they cannot utilize another organizations’ exemption certificate.

Example forms

  • MD-Sample State Issued Exemption
  • MD- Blanket Resale Certificate

Notes:
You can find these forms in the certificate library.

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