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Maryland Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Comptroller of Maryland's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Maryland, give your supplier a completed Resale certificate (no required form; Comptroller provides a suggested sample); you need a Maryland seller's registration number to fill it in. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is accepted only in some cases. Buyers need a Maryland registration — another state's number isn't enough. Registering for the Sales and Use Tax License: free.

Resale form

State form

buyer fills it in

Permit fee

Free

Sales and Use Tax License

SST form

SSTGB Form F0003

MTC form

Limited

uniform certificate

Maryland resale certificate and permit rules

Maryland: seller's permit & resale certificate

Sales tax · Agency: Comptroller of Maryland

Permit

Sales and Use Tax License

Registration fee

Free

SST form

Not accepted

MTC form

Limited

Resale certificate: Resale certificate (no required form; Comptroller provides a suggested sample)Get the official form →
How long it's valid: Single or blanket; with a blanket certificate on file, later purchase orders need only include the buyer's Maryland registration number. No expiration stated; sellers should periodically review certificates for accuracy. Cannot be accepted for cash/check/credit card purchases under $200 unless goods are delivered to the buyer's retail place of business (with limited exceptions).
Seller's permit: Sales and Use Tax License — Free. Register online through the Combined Registration Application in the Maryland Tax Connect portal or on Form CRA; a license is issued for each place of business (Tax-Gen. §§11-703, 11-704). Neither the CRA instructions nor Tax-Gen. §§11-702–11-708 impose a license fee. Sellers at temporary/roadside locations also need a transient vendor license; county trader's licenses (Clerk of Court) are separate.Register with Comptroller of Maryland →Renewal: Does not expire — effective until surrendered by the licensee or revoked for cause by the Comptroller (Tax-Gen. §11-706).
Buyer registered in another state?: No (with narrow exceptions) — Business Tax Tip #4: 'Except for sales of antiques and used collectibles, sellers may not accept resale certificates from out-of-state customers who do not have a Maryland sales and use tax license.' Out-of-state buyers licensed in other states may pay the tax and apply for a refund on Form ST 212 (Purchases for Resale Refund). Antique/used-collectible buyers not required to hold a Maryland license may use another state's registration number (no-sales-tax states: trader's license or comparable ID). Out-of-state vendors with a Maryland temporary license (10 digits beginning 7125) may use it for resale purchases at that show.
Multistate forms: Any resale certificate must include the buyer's name, address, 8-digit Maryland sales and use tax registration number (begins with 0 or 1) and a signed resale statement. Numbers issued by other jurisdictions, FEINs or SSNs are not valid. MTC note: Maryland accepts the MTC form only as a resale certificate and only with the buyer's Maryland registration number (or a religious organization's '29' exemption number). Maryland is not an SST member.
Verify a certificate: Official verification lookup →
Good to know: A Maryland sales and use tax license alone does not exempt purchases; a resale certificate is required.
Buyers who paid tax on items bought for resale may claim a credit on their return (up to the lesser of $1,000 or tax due) or file Form ST 212.
The Comptroller's 'Verify Exempt Status' tool verifies Maryland registration and exemption numbers and can print a prepared resale certificate for the seller's records.

Official sources for Maryland (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Maryland agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Maryland, step by step

Register for a Sales and Use Tax License with the Comptroller of Maryland (free). Register online.
Fill in the Resale certificate (no required form; Comptroller provides a suggested sample) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Maryland sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Maine, New Mexico and Pennsylvania. Related: Maryland sales tax rates, nexus and filing · sales tax nexus checker · Maryland business licenses

Maryland resale certificate FAQ

How do I get a resale certificate in Maryland?

Register for a Sales and Use Tax License with the Comptroller of Maryland, then fill in the Resale certificate (no required form; Comptroller provides a suggested sample) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Maryland seller's permit cost?

Registration is free. Register online through the Combined Registration Application in the Maryland Tax Connect portal or on Form CRA; a license is issued for each place of business (Tax-Gen. §§11-703, 11-704). Neither the CRA instructions nor Tax-Gen. §§11-702–11-708 impose a license fee. Sellers at temporary/roadside locations also need a transient vendor license; county trader's licenses (Clerk of Court) are separate. Renewal: Does not expire — effective until surrendered by the licensee or revoked for cause by the Comptroller (Tax-Gen. §11-706).

Does Maryland accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: accepted only in some cases. Any resale certificate must include the buyer's name, address, 8-digit Maryland sales and use tax registration number (begins with 0 or 1) and a signed resale statement. Numbers issued by other jurisdictions, FEINs or SSNs are not valid. MTC note: Maryland accepts the MTC form only as a resale certificate and only with the buyer's Maryland registration number (or a religious organization's '29' exemption number). Maryland is not an SST member.

Can an out-of-state business use its home-state resale number in Maryland?

No (with narrow exceptions) — Business Tax Tip #4: 'Except for sales of antiques and used collectibles, sellers may not accept resale certificates from out-of-state customers who do not have a Maryland sales and use tax license.' Out-of-state buyers licensed in other states may pay the tax and apply for a refund on Form ST 212 (Purchases for Resale Refund). Antique/used-collectible buyers not required to hold a Maryland license may use another state's registration number (no-sales-tax states: trader's license or comparable ID). Out-of-state vendors with a Maryland temporary license (10 digits beginning 7125) may use it for resale purchases at that show.

How long is a Maryland resale certificate valid?

Single or blanket; with a blanket certificate on file, later purchase orders need only include the buyer's Maryland registration number. No expiration stated; sellers should periodically review certificates for accuracy. Cannot be accepted for cash/check/credit card purchases under $200 unless goods are delivered to the buyer's retail place of business (with limited exceptions).