Qualifying organizations must complete Maryland Sales
and Use Tax Exemption Certicate Application (SUTEC
Application) and attach the required documents to the
corresponding schedules. The SUTEC Application and
applicable schedules must be completed in their entirety
for the application to be processed.
Generally, under Maryland law, if you apply for a Maryland Sales
and Use Tax Exemption Certicate as a religious, educational,
or charitable organization, you must be qualied under Internal
Revenue Code (IRC) Section 501(c)(3). You also must operate
your organization out of a physical business location in Maryland,
Delaware, Pennsylvania, Virginia, Washington, D.C. or West
Virginia. Maryland law provides that you must be in Maryland or
one of these adjacent jurisdictions to qualify. Other states DO
NOT qualify and your application will be denied.
All elds must be completed.
Enter the Federal Employer Identication Number (FEIN) of the
applicant on line 1. A FEIN is required by: all corporations, LLCs,
partnerships, nonprot organizations, and sole proprietorships
who pay wages to one or more employees. A sole proprietorship
with no employees, other than self, is not required to have a
FEIN. If you do not have a FEIN, one can be obtained by visiting
the IRS at www.irs.gov.
For the purposes of completing line 5a, an Authorized Ocer
is a person formally empowered by a business entity to conduct
business on its behalf, or a person who can act in an ocial
capacity on behalf of the organization, such as an executive
director, CEO, CFO, COO, president, secretary, treasurer,
deacon, elder, pastor or any other ocer specied by the rules
of operation, Articles of Incorporation or Bylaws.
Attach your organization’s Internal Revenue Service
issued IRC § 501(c)(3) determination letter. (Do NOT send
your FEIN letter, but a copy of the IRS determination letter for
Organizations Using Group Exemptions: If you are covered
under a group exemption, you must attach a copy of the Internal
Revenue Service issued IRC § 501(c)(3) determination letter
for your parent organization and a letter on letterhead from
the holder of the group exemption that you are covered under
that group number (the letter must be signed by an authorized
ocer of the parent organization) or current directory, such as
the Catholic directory.
Attach Articles of Incorporation and any amendments. Include all
name change amendments, if any. All Articles must be signed.
The Articles of Incorporation or Bylaws must contain a dissolution
clause that provides for distribution of assets upon dissolution
for exempt purposes conforming to IRS rules. Indicate the
dissolution clause by tabbing or highlighting the section.
Attach Bylaws and any amendments. These must be signed
if signature block is provided. The Articles of Incorporation
or Bylaws must contain a dissolution clause that provides for
distribution of assets upon dissolution for exempt purposes
conforming to IRS rules. Indicate the dissolution clause by
tabbing or highlighting the section.
• For organizations physically located in Maryland, you
may be required to register as a non-stock or religious
organization and be in good standing with the Maryland
State Department of Assessments and Taxation (SDAT),
under Title 5 of the Corporations and Associations Arti-
cle. Your application will not be processed until you are
in good standing.
• For organizations physically located in Delaware, you
must attach a certicate of good standing to the Dela-
ware Division of Corporations.
• For organizations physically located in Pennsylvania,
Virginia, West Virginia, or Washington, D.C., you must
attach the sales and use tax exemption certicate from
the home state of the organization and a letter of good
standing from the home state of the organization.
If your organization is a church or other religious organization
that holds worship services, you must complete Schedule E.
You must submit a current non-returnable copy of the rental/
lease agreement for the location of the organization’s worship
services. If you worship out of a personal residence, you must
attach an agreement from your local county zoning board or
county regulation which allows for a home church.
You must submit the completed SUTEC Application, Schedule A,
and submit a certi
cate of good standing under Schedule D if
the organization is registered with the Maryland Department of
Assessments and Taxation.
Contact 410-260-7980 with questions regarding the SUTEC
Application. Allow six to eight weeks for the initial review of the
Note: If approved, you will receive your certificate by U.S.
mail at the physical address on the application.
Mail SUTEC application to:
ATTN: Central Registration - SUTEC
Comptroller of Maryland
Revenue Administration Division
P.O. Box 1829
Annapolis, MD 21404-1829
Organization name FEIN