Maryland resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Maryland: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
Read this first
Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Maryland quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[1]
- Resale certificate
- Resale certificate (no specific form): buyer name, address, MD registration number, and a statement that the purchase is for resale[1]
- Certificate expiry (as listed)
- No expiry listed in the source[1]
- Permit or registration
- Maryland Sales and Use Tax License[2]
- Online application offered
- Yes[3]
- Where to apply
- State application page[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Maryland Sales and Use Tax License.[2] The state says it offers an online application.[3] State application page.[3]
The resale certificate the state lists is Resale certificate (no specific form): buyer name, address, MD registration number, and a statement that the purchase is for resale. The source cited lists no expiry.[1] The state's certificate form asks for a permit or registration number.[1]
What the state says about buying inventory for resale
Out-of-state buyers
Generally no: according to the Comptroller, sellers may not accept resale certificates from out-of-state buyers without a Maryland license, except for buyers of antiques and used collectibles, who may use another state's registration if they are not required to hold a Maryland license.[15]
Other points the sources mention
- According to the Comptroller, a Maryland sales and use tax license alone does not support a tax-free purchase. The guidance describes a resale certificate with the purchaser's name, address, Maryland registration number and a signed resale statement, and no specific form is required.[1]
- The Comptroller says a resale certificate cannot be used for a purchase under $200 paid by cash, check or credit card unless the seller delivers the goods to the purchaser's retail place of business.[1]
- Maryland describes a blanket certificate for a regular supplier when all future purchases will be for resale; later purchase orders then need only the registration number.[1]
- Maryland's guidance calls for keeping invoices showing tax paid on resale purchases for four years from the date of purchase. For tax paid on goods for resale, it describes a credit on the return or a refund application to the Comptroller on Form SUT212 (for resale purchases under $200).[15]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Maryland. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[8]
- Who files, per the state
- Not confirmed on this page[8]
- Refund form named by the state
- Form SUT205 (Sales and Use Tax Refund Application, claims of $1,000 or more)[8]
- How the state says to submit
- Claims under $1,000 go on Form 202 line 35; Form SUT212 covers expedited refunds of resale purchases under $200[8]
- Time limit the state describes
- Generally 4 years[8]
Tax-General 13-1104(g) says a claim for refund of sales and use tax may not be filed after 4 years from the date the tax was paid.[8]
Illustration: the Maryland state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax license to sell on eBay in Maryland?
The Comptroller says a marketplace seller does not have to register if all of its sales are through a marketplace facilitator. A marketplace seller that also makes direct sales must register. The Comptroller says sales in Maryland outside a marketplace call for a sales and use tax license, applied for through the Combined Registration Application on Maryland Tax Connect.[2347]
How do I get a Maryland resale certificate?
Maryland does not require a specific form. Once a business has a sales and use tax license, the guidance describes the purchaser writing the certificate and giving it to the seller, with the purchaser's name, address, Maryland sales and use tax registration number and a signed statement that the purchase is for resale.[1]
Does a Maryland resale certificate expire?
Maryland's guidance on resale certificates does not give an expiration date. It does describe a blanket certificate for a frequently used supplier when all future purchases from that supplier will be for resale.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Comptroller Business Tax Tip 4: Resale Certificates, www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip4.pdf
- Comptroller Business Tax Tip 13: Opening a New Business, www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip13.pdf
- Comptroller Sales and Use Tax guidance, services.marylandcomptroller.gov/taxes/en/sales-and-use-tax?id=kb_article_view&sysparm_article=KB0010107
- Comptroller Sales and Use Tax Alert on marketplace facilitators, www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT_Tax_Alert_Sept2019.pdf
- Form SUT212 Purchases for Resale, www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2024/SUT212.pdf
- Maryland Code, Tax-General 13-1104 (refund claim period), mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=13-1104&enactments=false
- Comptroller guide: Register a Business in Maryland Tax Connect, www.marylandcomptroller.gov/content/dam/mdcomp/tax/filing-online/maryland-tax-connect/Register-Business-Maryland-Guide.pdf
- Form SUT205 (Sales and Use Tax Refund Application, claims of $1,000 or more), state refund form, www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/sut205.pdf