Veterans Organizations

Purchases made by veterans organizations and their auxiliary units are exempt from Maryland sales tax if the purchases are made for the organization's exempt purposes.

The exemption became effective on July 1, 2006 and expires on June 30, 2009.

The organizations or their auxiliaries or units must possess a 501(c)(19) letter of determination from IRS as evidence of qualification for the exemption. For more information on obtaining a letter of determination from IRS, visit the IRS Web site.

To apply for an exemption certificate, print a copy of Combined Registration Application and submit the completed application with a copy of the 501(c)(19) letter of determination, articles of incorporation and bylaws. The application may also be obtained by calling Taxpayer Service 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. EDT