Refunds from Purchases for Resale

Buyers may claim a refund for any tax paid on purchases for resale, using line 9 of their next sales and use tax return. No documentation is required with the return. Buyers may also apply directly to the Maryland Comptroller's Office for a refund.

To claim a refund for taxes you have paid:

• Keep invoices showing tax paid on purchases made for resale;
• Total the tax paid as you prepare your sales and use tax return; and
• Enter the amount on line 9 of the return up to the lesser of $1,000 or the amount due.

For expedited refunds, licensed Maryland retailers may submit a refund claim by fax at 410-333-7744.