How can I obtain a resale certificate?

A resale certificate is a statement you produce and give to your supplier, stating that the merchandise you are purchasing is going to be resold or will become a part of a product that will be resold. To provide this statement, you must have a valid sales and use tax license.

Although there is no specific form for a resale certificate, it must include a signed statement that the purchase is intended for resale, the purchaser's name and address, and the purchaser's Maryland sales and use tax license number. See a sample resale certificate.

For more information, see Purchases for Resale or Business tax Tip #4, If You Make Purchases for Resale.