Maryland Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale | ST-103 | Purchaser | Purchaser must provide a resale certificate with necessary details. | Create |
| Agricultural Equipment & Supplies | PS-3700 | Purchaser | Includes farm machinery, feed, livestock, and agricultural chemicals. | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
Notes:
- Many exemptions do not require a specific form, but a signed certification may be required to substantiate the claim.
- Blanket certificates may be used for recurring purchases, but vendors must confirm eligibility.
- Agricultural and production exemptions cover a wide range of equipment and supplies, but general-use tools and maintenance materials remain taxable.
- Sellers must keep exemption certificates for at least three years as proof of tax-exempt transactions.
- Purchasers claiming exemptions must ensure compliance with Maryland tax laws and provide appropriate documentation to vendors.
- More details can be found at the Maryland Comptroller’s website