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The Comptroller's Office issues sales and use tax exemption certificates to certain qualifying organizations, entitling them to make specific purchases without paying sales and use tax and is renewed every five (5) years.

By law, Maryland can only issue exemption certificates to qualifying, nonprofit organizations located in Maryland or in any of the following adjacent jurisdictions: Delaware, Pennsylvania, Virginia, West Virginia and Washington, D.C.

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Certificates issued to nonprofit religious, educational, and charitable organizations, nonprofit cemeteries, credit unions, qualifying veterans organizations and volunteer fire companies or rescue squads are printed on white paper with green ink and contain an expiration date of September 30, 2027. Certificates issued to governmental entities are printed on white paper with red ink and contain no expiration date.

An organization may use its exemption certificate to purchase tangible personal property that will be used in carrying on its work. This includes office supplies and equipment and supplies used in fundraising activities, but does not include items used to conduct an "unrelated trade or business" as defined by Section 513 of the U.S. Internal Revenue Code.

The exemption certificate is a wallet-sized card, bearing the holder's eight-digit exemption number and an expiration date. An exemption certificate is not transferable and applies only to purchases made by the registered organization. It may not be used to purchase items for the personal use of officials, members or employees of the organization, or to purchase items that will be donated to the organization.

A buyer of construction materials must provide the vendor with evidence of eligibility for the exemption issued by the Comptroller. Exemption certificates for economic redevelopment projects are eight and a half by eleven-inch certificates bearing the Comptroller's embossed seal.

The Comptroller will issue an exemption certificate to an entity upon receipt and approval of a written request. The request should be on the requesting entity's letterhead and must be signed by an authorized officer. The request must also include the legal name of the entity, Federal Employer Identification Number, physical business address, and mailing address. To qualify for the exemption certificate, the applying entity must own the property or obtain written confirmation from the owner that it is qualified to make purchases of construction materials and/or warehouse equipment subject to the particular exemption. This written confirmation must be attached to the entity's written request for an exemption certificate. The applying entity must have no outstanding tax liabilities and it must be in good standing with the State Department of Assessments and Taxation before the Comptroller will issue an exemption certificate.

If you are making a sale to an exempt organization, you must record the organization's name and certificate number on the record of sale. You must also see the exemption certificate before completing the sale.

Use our Verify Tax Exemptions online service to verify the validity of Tax Exemption certificates presented to you. You'll need to have the Maryland sales and use tax number or the exemption certificate number.

To request duplicate Maryland sales and use tax exemption certificate, you must submit a request in writing on your nonprofit organization's official letterhead and indicate the reason for your request. Unless the reason for your request is that your original sales and use tax exemption certificate is lost or misplaced, you must include with your request your original sales and use tax exemption certificate card or a duplicate certificate will not be issued.

In May 2022, the Comptroller's Office will mail notice of the upcoming renewal period and instructions to all nonprofit organizations holding a valid Maryland sale and use tax exemption certificate with a September 30, 2022, expiration date. The due date for returning the completed application is August 1, 2022. Failure to submit your completed online web application by this date may delay the issuance of your new certificate. Certificates are renewed every five (5) years.

It is not necessary to renew exemption certificates issued to government agencies since those certificates do not expire. All organizations are urged to submit the renewal through the application online. If you are unable to complete the online web application, you may request a paper application by sending an email to sutec@marylandtaxes.gov or contacting the Taxpayer Services Division. Although paper submissions are accepted, the processing time will be delayed because all paper applications must be manually reviewed.

The exemption became effective on July 1, 2006. Exemption certificates issued to qualifying veterans' organizations will expire on September 30, 2022. The new exemption certificate is a white card with green printing, bearing the organization's eight-digit exemption number. Certificates are renewed every five (5) years.

To apply for an exemption certificate, print a copy of Maryland SUTEC 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 Services Division at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT

A contractor may use an organization's exemption certificate to purchase materials that will be used to construct, improve, alter or repair the real property of private, nonprofit charitable, educational, and religious organizations; volunteer fire companies and rescue squads; and nonprofit cemeteries. The materials must be incorporated into the realty to qualify for the exemption. Sales of materials used to improve the realty of government entities, credit unions and veterans organizations are taxable, and their certificates may not be used by contractors.

Purchases made by using the following charge cards are subject to the Maryland sales and use tax since they are billed directly to the individual and are not treated as direct sales to the federal government:

Only churches, religious organizations and government agencies may use an exemption certificate to purchase items for resale without paying sales and use tax. All other organizations must issue a resale certificate, with their Maryland sales and use tax license number, to purchase items tax-free for resale.

Tax should not be collected on sales of goods to PTAs and similar groups associated with non-public schools if the property will be donated to an exempt school. Local PTAs may use their school's exemption certificate when claiming exemptions. Tax should be collected, however, on sales of items to PTAs that they will use in their operations, but which are not donated to schools.

NOTE: The Maryland sales and use tax exemption certificate applies only to the Maryland sales and use tax. A nonprofit organization that is exempt from income tax under Section 501(c)(3) or Section 501(c)(19) of the Internal Revenue Code, and holds a valid Maryland sales and use tax exemption certificate, is still be liable for other state and local taxes in Maryland, such as local hotel taxes.

Government employees may use the Maryland sales and use tax exemption certificate to make purchases of goods for the government unit. However, the sales and use tax law does not expressly exempt sales to a government employee who, for example, rents a hotel room or purchases a meal and pays for it with cash, personal check or personal credit card. Those employees are required to pay the Maryland sales and use tax to the vendor.

The tax is due on those transactions even though the employee may have documentation provided by the government agency that the purchaser is a government employee or may be reimbursed by the government for those expenses.

Federal government purchases made by using the following charge cards administered by the U.S. General Services Administration's GSA SmartPay charge cards are exempt from the Maryland sales and use tax since they are billed directly to the federal government:

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When a website presents a certificate to a browser during an HTTPS connection, the browser uses the information and signature in the certificate to confirm that a CA it trusts has decided to trust the information in the certificate.

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