Fill - Free fillable ATTENTION If your organization is RENEWING its sales (Comptroller of Maryland) PDF form

ATTENTION

If your organization is RENEWING its sales and use tax exemption

certicate that expires September 30, 2022 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

All applicants must complete this page and submit Schedules A through D. Applicants that are churches holding worship services or

other religious organizations holding worship services must also complete Schedule E. Note: 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; and must be provided on current lease/

rental agreement.

MARYLAND

SUTEC

APPLICATION

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

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.

Veteran’s Organizations: Attach your Internal Revenue

Service IRC § 501(c)(4) or IRC § 501(c)(19) letter.

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 certicate by U.S. mail

at the mailing address provided.

Mail SUTEC application to:

ATTN: Central Registration - SUTEC

Comptroller of Maryland

Revenue Administration Division

110 Carroll Street

Annapolis, MD 21411-0001

Organization name FEIN

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