Resale certificates by state

Maryland resale certificate

The official form, whether Maryland takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: No single required state form · State guidance (opens in a new tab); No required form; the Comptroller publishes a 'Suggested Blanket Resale Certificate'
Expires?: No set expiry; Blanket certificates are allowed for repeat purchases; later purchase orders just need the buyer's Maryland registration number. The Comptroller's suggested blanket certificate stays in force until revoked.
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: Yes, with limits
Out-of-state buyers can use it?: With limits; Generally no: sellers may not accept resale certificates from out-of-state buyers without a Maryland sales and use tax license. Numbers issued by other jurisdictions are not valid (COMAR 03.06.01.14H). Exception: antiques and used collectibles, where an out-of-state vendor not doing business in Maryland may give its other-state registration number plus a copy of that license (or a trader's license if its state has no sales tax). Out-of-state buyers otherwise pay tax and can seek a refund on Form ST 212.
Buyer must be registered in Maryland?: Yes; The certificate must carry the buyer's 8-digit Maryland sales and use tax registration number (starting with 0 or 1), except in the antiques/used-collectibles case. Holding a license alone does not exempt purchases.

How to fill out and accept the certificate

Write or use the suggested certificate: the buyer's name and address and the seller's name.
Enter the buyer's 8-digit Maryland sales and use tax registration number (starts with 0 or 1). FEINs, SSNs, other states' numbers, or numbers with letters are invalid.
Include a signed statement that the property or taxable service is bought for resale (or to become part of property produced for sale), and date it.
For repeat purchases, keep a blanket certificate on file and make sure each purchase order shows the buyer's Maryland registration number.

When a seller is protected

The vendor's duty to collect is waived when the buyer gives a signed resale certificate with the required information, obtained before the sale is completed. If the Comptroller notifies the vendor of intent to assess, the vendor has 60 days from the notice to obtain proper certificates, after which the assessment is final. A vendor may never accept a certificate, including during the 60 days, if it knows or should know the sale is not for resale (COMAR 03.06.01.14).

Seller record-keeping

Keep all records of sales and purchases, including resale certificates, for four years (Business Tax Tip #2).

The Comptroller of Maryland lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Accepting a certificate for cash, check, card, debit or electronic-transfer purchases under $200 unless the seller delivers to the buyer's retail place of business.
Accepting an out-of-state registration number, FEIN or SSN instead of a Maryland number (outside the antiques/used-collectibles exception).
For drop shipments to Maryland for an unregistered out-of-state seller, not either requiring that seller to register and give a Maryland resale certificate, or charging it tax.

Multistate certificates in Maryland

SST Certificate of Exemption

Unconfirmed

Maryland is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Maryland requires the buyer's Maryland sales and use tax registration number on any resale certificate.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Resale use only, and the buyer's Maryland sales and use tax registration number is required (religious-organization exemption numbers are the only substitute).

Official MTC form (opens in a new tab)

Maryland resale certificate FAQ

What form is used for a resale certificate in Maryland?

Maryland does not publish a single required resale form. No required form; the Comptroller publishes a 'Suggested Blanket Resale Certificate'. The Comptroller of Maryland explains what the certificate must contain.

Does Maryland accept multistate resale certificates?

Maryland is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Maryland requires the buyer's Maryland sales and use tax registration number on any resale certificate. Maryland is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Resale use only, and the buyer's Maryland sales and use tax registration number is required (religious-organization exemption numbers are the only substitute).

Do Maryland resale certificates expire?

Blanket certificates are allowed for repeat purchases; later purchase orders just need the buyer's Maryland registration number. The Comptroller's suggested blanket certificate stays in force until revoked.

Can an out-of-state business use a resale certificate in Maryland?

Generally no: sellers may not accept resale certificates from out-of-state buyers without a Maryland sales and use tax license. Numbers issued by other jurisdictions are not valid (COMAR 03.06.01.14H). Exception: antiques and used collectibles, where an out-of-state vendor not doing business in Maryland may give its other-state registration number plus a copy of that license (or a trader's license if its state has no sales tax). Out-of-state buyers otherwise pay tax and can seek a refund on Form ST 212.

Resale certificates in other states

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