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

Frequently Asked Questions About Purchases for Resale

  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?