Renewing Exemption Certificates

In May 2012, the Comptroller's Office will mail renewal applications to all nonprofit organizations holding a valid Maryland sales and use tax exemption certificate with a September 30, 2012 expiration date. The due date for returning the completed application is July 1, 2012.

If your organization does not receive a renewal application in May 2012, you may request an application by contacting Taxpayer Service by phone at 410-767-1300 in the Baltimore area or toll-free 1-800-492-1751 from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. You can also e-mail your request to sut@comp.state.md.us.

It is not necessary to renew exemption certificates issued to government agencies since those certificates do not expire.

Completing the renewal application

When completing the application, you will be asked to acknowledge the exempt status of your nonprofit organization and indicate any changes that would affect its exempt status. Be sure to sign the application, enter your title in the organization and include the organization's Federal Employer Identification Number (FEIN). You must also indicate, in the bottom right section of the application, any changes to the organization's name, address or telephone number.

If the name of the organization has changed, you must enclose a copy of the amended articles of incorporation. You must also submit documentation from the IRS if there has been a change in your organization's FEIN.

Mailing the application

The completed application must be mailed to the Comptroller's Office. The application form cannot be downloaded and there is no provision for renewing exemption certificates online.

Mail the completed application (and amended articles of incorporation and IRS documentation, if required) to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21411-2191
ATTN: Sales and Use Tax Exemptions