ATTENTION
If your organization is RENEWING its sales and use tax exemption
certicate that expires September 30, 2017 then your organization must
apply for the renewal of the sales and use tax exemption certicate. For more
information visit www.marylandtaxes.gov
This Sales and Use Tax Exemption Certicate Application is for:
1. FIRST TIME sales and use exemption certicate lers or;
2. Organizations holding a card with expiration date of September 30,
2017 or earlier.
3. You 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.
NOTE: Other states DO NOT qualify and your application will be
denied.
4. Please see COMAR 03.06.01.22 Exempt Charitable or Nonprot
Organizations for qualifying organizations. For this information visit
www.marylandtaxes.gov
Important: This form is only for a nonprot organization, if you are not a
nonprot organization and want to apply for a resale certicate, you must
have a valid Maryland sales and use tax license.
To apply for one, you must complete and submit the Combined Registration
Application on-line or by paper. For more information on the resale
certicate and to obtain the CRA application visit www.marylandtaxes.gov
or contact Taxpayer Service Division at (410) 260-7980 for assistance.
COM/RAD 089
SALES AND USE TAX
EXEMPTION CERTIFICATE
APPLICATION
MARYLAND
SUTEC
APPLICATION
2020
All applicants must complete this page and Schedules A through D. Applicants that are churches holding worship services or other
religious organizations holding worship services must also complete Schedule E. Failure to complete all required elds and schedules will
result in the application being returned.
1. Federal Employer Identication Number (FEIN) (9 digits) (See instructions)
2. Full legal name of organization
3. Street Address of physical business location (PO Box not acceptable)*** City County State Zip code +4
Telephone number Fax number Email address
4. Mailing Address (PO Box acceptable) City State Zip code +4
5a. Complete for authorized ocer responsible for taxes. (Required). An Authorized Ocer is a person formally empowered by a business entity
to conduct business on its behalf, or a person who can act in an ocial capacity on behalf of the organization, such as an executive director, CEO,
CFO, COO, president, secretary, treasurer, deacon, elder, pastor or any other ocer specied by the rules of operation, Articles of Incorporation or
Bylaws.
Last Name First Name Social Security Number (REQUIRED)
Title Home Telephone
Home address City State ZIP + 4
5b. Identify second corporate ocer, trustee or member of organization (must be dierent from individual listed in 5a). (Required).
Last Name First Name Social Security Number (REQUIRED)
Title Home Telephone
Home address City State ZIP + 4
6. Describe the nonprot business activity or service of the organization.
____________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________
7. Are you a non-prot organization exempt under Section 501(c)(3) of the Internal Revenue Code? Yes No
If no, Section (c) ( ______ ) or Other: Section ________ .
8. Does the business have any physical locations in Maryland? Yes No
(Do not count client sites or o site projects that will last less than one year.)
Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and belief it is true, correct and complete.
Check here if a power of attorney form is attached. *
Print Name Title Signature** (Required by Law) Date
Name of Preparer other than applicant Telephone number Email address
* Beginning January 1, 2017, The Comptroller’s Office will only accept the Maryland Form 548 (Power of Attorney). This form will not replace a Durable
Power of Attorney or any other Power of Attorney Form authorized by Maryland Law.
** If the business is a corporation, an officer of the corporation authorized to sign on behalf of the corporation must sign; if a partnership,
one partner must sign; if an unincorporated association, one member must sign; if a sole proprietorship, the proprietor must sign.
(The signature of any other person will not be accepted unless a power of attorney is attached.).
*** Religious Organizations The physical address is the current location where worship services are held.
MARYLAND
SUTEC
APPLICATION
2020
COM/RAD 089
SCHEDULE A
• Generally, under Maryland law, if you apply for a Maryland sales and use tax exemption certicate as a religious, educational,
or charitable organization, you must be qualied under Internal Revenue Code (IRC) § 501(c)(3). Attach your organization’s
Internal Revenue Service issued IRC § 501(c)(3) determination letter. (Do NOT send your FEIN letter, but a copy of your
organization’s IRS determination letter.)
• 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 ocer
of the parent organization) or current directory, such as the Catholic directory.
• Veteran’s Organizations: Attach your Internal Revenue Service IRC § 501(c)(4) or IRC § 501(c)(19) letter.
SCHEDULE B
• Attach Articles of Incorporation or other organizing document and any amendments. Include all name change amendments, if any.
All Articles of Incorporation 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.
SCHEDULE C
• Attach Bylaws, Constitution, or other governing document 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.
SCHEDULE D
• For Organizations Physically Located in Maryland
o 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), pursuant to Title 5 of the Corporations and Associations Article. If so,
your application cannot be processed until you are in good standing. The standing of your organization may be conrmed on
SDAT’s online business database which can be accessed at:
http://sdat.dat.maryland.gov/ucc-charter/Pages/CharterSearch/default.aspx
You must attach a letter of good standing issued by SDAT or a printout from the SDAT online database indicating
the organization is in good standing. Note the printout is free of charge.
• For Organizations Physically Located in Delaware
o You must attach a current non-returnable copy of a certicate of good standing from the Delaware Division of Corporations.
• For Organizations Physically Located in Pennsylvania
o You must attach a current non-returnable copy of a certicate of good standing from the Pennsylvania Department of State.
o You must attach a current non-returnable copy of our organization’s sales and use tax exemption certicate from
Pennsylvania.
• For Organizations Physically Located in Virginia
o You must attach a current non-returnable copy of a certicate of good standing from the Virginia State Corporation
Commission.
o You must attach a current non-returnable copy of your organization’s sales and use tax exemption certicate from Virginia.
• For Organizations Physically Located in West Virginia
o You must attach a current non-returnable copy of a certicate of good standing from the West Virginia Secretary of State.
o You must attach a current non-returnable copy of your organization’s sales and use tax exemption certicate from West
Virginia.
• For Organizations Physically Located in Washington, D.C.
o You must attach a current non-returnable copy of a certicate of good standing from the District of Columbia Department
of Consumer and Regulatory Aairs.
o You must attach a current non-returnable copy of your organization’s sales and use tax exemption certicate from
Washington, D.C.
SCHEDULE E
If your organization is a church that holds worship services or other religious organization that holds worship services, you must
complete Schedule E.
• Submit a current copy of the rental/lease agreement and your latest worship bulletin for the location of your worship services if
your physical address is not the worship location and you rent/lease a separate location. 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.
Organization name FEIN
MARYLAND
SUTEC
APPLICATION
2020
COM/RAD 089
Instructions
Qualifying organizations must complete Maryland Sales
and Use Tax Exemption Certicate 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 Certicate as a religious, educational,
or charitable organization, you must be qualied 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.
Form SUTEC
All elds must be completed.
Enter the Federal Employer Identication Number (FEIN) of the
applicant on line 1. A FEIN is required by: all corporations, LLCs,
partnerships, nonprot 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 Ocer
is a person formally empowered by a business entity to conduct
business on its behalf, or a person who can act in an ocial
capacity on behalf of the organization, such as an executive
director, CEO, CFO, COO, president, secretary, treasurer,
deacon, elder, pastor or any other ocer specied by the rules
of operation, Articles of Incorporation or Bylaws.
Schedule A:
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
your organization.)
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
ocer of the parent organization) or current directory, such as
the Catholic directory.
Schedule B:
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.
Schedule C:
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.
Schedule D:
• 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 certicate 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 certicate from
the home state of the organization and a letter of good
standing from the home state of the organization.
Schedule E:
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.
Veterans’ Organizations:
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.
More Information:
Contact 410-260-7980 with questions regarding the SUTEC
Application. Allow six to eight weeks for the initial review of the
application.
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