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

Accepting Exemption Certificates

If you are making a sale to an exempt organization, you must record the organization's name and certificate number on the record of sale. You must also see the exemption certificate before completing the sale.

You do not need to keep a copy of the certificate unless the organization is purchasing gas, electricity, steam, oil or coal.

You can check the validity an exemption certificate online.