Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Frequently Asked Questions About Exemption Certificates

  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?