Maryland Resale Certificate
Rules, Form & Expiration

Accepted form: No prescribed form; any certificate with the required elements. Agency: Comptroller of Maryland.

What a Maryland resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Maryland resale certificate rules

Certificate form: No prescribed form; The Comptroller of Maryland accepts any certificate with the required elements. Our generator produces a certificate with every element the state requires.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Maryland sales and use tax registration number; Format: 8 digits, first digit 0 or 1 (temporary show licenses: 10 digits beginning 7125). It appears on the buyer's Maryland sales and use tax license.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Maryland should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Maryland permit required; Buyers usually need a Maryland sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid until revoked; No fixed expiration. A blanket certificate stays in force until revoked; later purchase orders need only carry the buyer's Maryland registration number. Sellers should review certificates periodically for accuracy.

Maryland rules in plain English

Maryland has no required resale certificate form. The Comptroller of Maryland publishes a Suggested Blanket Resale Certificate that you may use. Any signed certificate works if it gives your business name and address, your Maryland sales and use tax registration number, and a statement that you are buying for resale. Your registration number has 8 digits and starts with 0 or 1. It is on your sales and use tax license. Other states' numbers are not accepted, except for purchases of antiques and used collectibles. The MTC uniform certificate is accepted only if it shows your Maryland number. Enter the seller's name, then sign and date. A blanket certificate stays in force until you revoke it. After that, your purchase orders only need to show your Maryland number. The seller must have the certificate before the sale. Sellers cannot accept a certificate for cash, check or card sales under $200 unless they deliver to your retail store. Sellers can check your number with the Comptroller's Verify Exempt Status tool. A seller who knows or should know a sale is not for resale must charge tax. If you use items you bought tax-free, you owe the tax.

Sources: Maryland resale certificate guidance · Suggested Blanket Resale Certificate · Verify a buyer's number

More Maryland facts

A sales and use tax license alone does not exempt purchases; the buyer must give the seller a resale certificate. Source
Drop shipments: a Maryland vendor selling to an unregistered out-of-state vendor for delivery to a Maryland customer must either get a resale certificate bearing a Maryland registration number or charge the out-of-state vendor tax. Source
Federal EINs, Social Security numbers, numbers with letters, and other states' numbers are not valid on a Maryland resale certificate; religious organizations may use their 8-digit exemption number beginning with 29. Source
A buyer that paid tax on items bought for resale may take a credit on its next return, up to the lesser of $1,000 or the tax due, or file Form ST 212 for a refund. Source
Digital products and digital codes may be bought tax-free for resale, including when incorporated into another digital product, a taxable service, or a physical product. Source

What a Maryland resale certificate must include

The buyer's legal name, business address, and Maryland sales and use tax registration number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Maryland certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid until revoked. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Maryland resale certificates

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Maryland resale certificate FAQ

What form do I use for a Maryland resale certificate?

Maryland does not require one specific form. The Comptroller of Maryland accepts any certificate that includes the buyer's name, address, permit number, a description of the property, and a signed statement that it is purchased for resale. Our generator produces a signed certificate with every required element.

Does Maryland accept the MTC uniform resale certificate?

Yes. Maryland accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

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

Generally not. Numbers issued by other jurisdictions are not valid, except for sales of antiques or used collectibles to out-of-state buyers not required to hold a Maryland license, who must attach a copy of their home-state license (or a trader's license from a state without sales tax). Out-of-state buyers may claim a refund on Form ST 212.

Can I give a vendor one blanket resale certificate in Maryland?

Yes. A blanket certificate in Maryland covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Maryland resale certificate valid?

No fixed expiration. A blanket certificate stays in force until revoked; later purchase orders need only carry the buyer's Maryland registration number. Sellers should review certificates periodically for accuracy.

What happens if I misuse a Maryland resale certificate?

A buyer that does not resell the items owes the tax. Sellers that accept certificates they know or should know are not for resale are liable for the uncollected tax plus penalties and interest.

When can a Maryland seller rely on a resale certificate?

The vendor's duty to collect tax is waived if it obtains a signed resale certificate with the required content before the sale. If the Comptroller gives notice of intent to assess for missing certificates, the vendor has 60 days from the mailing date to obtain them, or the assessment is final. A vendor may never accept a certificate when it knows or should know the sale is not for resale, and may not accept one for a cash, check or card sale under $200 unless it delivers the goods to the buyer's retail place of business.

How do I verify a Maryland resale certificate?

Check the buyer's Maryland sales and use tax registration number with the online lookup from the Comptroller of Maryland, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Maryland resale certificate rules for general information and is not tax advice. Confirm current requirements with the Comptroller of Maryland or your tax adviser. State rules last checked October 1, 2026.

Maryland Resale Certificate Rules, Form & Expiration