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

What records of sales should vendors who sell agricultural equipment and supplies maintain?

When the record of sale does not clearly include all elements necessary to justify exemption, a vendor may ask for a signed statement to indicate that the customer is a farmer or that the purchases will be used only for agricultural purposes. Even if a certification is provided, a vendor must collect the tax if he or she knows or should know that the purchase does not qualify for exemption.