COM/SUT206
01/20
Signature Print name
Date Telephone Number
MARYLAND
FORM
SUT212
SALES AND USE TAX
PURCHASES FOR RESALE
REFUND BY FAX
Purchaser Trade name
Number and street
City / town State ZIP code + 4
Maryland Sales and Use Tax Registration Number
Home State Sales Tax Registration Number State
FEIN Number or SSN of owner, officer or agent
responsible for taxes
The undersigned hereby requests the comptroller to refund Maryland sales and use taxes paid on purchases of goods intended for
resale as tangible personal property in the total amount of $ _______________ (attach invoices or complete the schedule below).
I HEREBY CERTIFY under the penalties of perjury that I have examined the information set forth in this application including any
accompanying schedules or statements and that said information is true, accurate and complete to the best of my knowledge and
belief.
For Ofce Use Only
Claim Code
________________________
Claim Number _____________________
Amount Approved __________________
Approved by _______________________
For expedited refunds of sales and use taxes totaling less than $200.00 and paid by licensed
Maryland retailers who remit Maryland taxes or retailers licensed and remitting taxes in
other states who make no sales in Maryland
Purchase date Name and address of seller Description of goods Maryland tax paid
Total $
Direct inquiries and mail application to:
Comptroller of Maryland
Compliance Division
301 West Preston Street, Room 303
Baltimore, Maryland 21201-2383
For more information email questions to: CDSTREFUNDS@
comp.state.md.us or call 410-767-1530.
Maryland Relay Service (MRS) 711.
COM/SUT206
01/20
Maryland law provides that resale certicates may not be
used to make tax-free purchases for resale of less than $200,
using cash, check or credit card unless the seller delivers the
goods directly to the buyer’s retail place of business. Buyers
may claim a credit for any tax paid on these purchases if
made for resale on the refund line of their next return. No
documentation need be submitted with the return.
In lieu of claiming a credit on their next return, in or out-of-
state buyers who have been remitting Maryland taxes may
recover the taxes paid on purchases of less than $200 for
resale by ling this application.
This application may be led by the purchaser or, if signed
by the purchaser, by the seller on behalf of the purchaser. It
may be led either by FAX or by mail. The federal employer
identication number, or if none, the social security number,
of the purchaser is required for federal tax purposes.
Applicants must submit copies of the invoices or complete the
schedule for the transactions for which refunds are sought.
Invoices must show the name and address of the seller and a
description of the property purchased.
Taxpayers who are making claims for refund for reasons
other than the resale exclusion may do so by completing and
mailing a regular Sales and Use Tax Refund Application, Form
SUT205, available from Taxpayer Service at 410-767-1300 in
Baltimore or 1-800-492-1751 from elsewhere in Maryland.
Retailers licensed and remitting taxes in other states who
make no sales in Maryland may use this application to apply
for refunds on goods intended for resale outside of Maryland.
A law enacted in 2001 allows out-of-state vendors purchasing
antiques and used collectibles for resale to issue resale
certicates in Maryland using a resale number issued by
their own jurisdictions. These out-of-state dealers must give
Maryland vendors a copy of the sales tax license or comparable
document (such as trader’s license) that vendors must keep
with their records. Out-of-state vendors purchasing other
items may not issue a resale certicate unless they have a
Maryland sales and use tax license.
Out-of-state vendors who wish to issue resale certicates
in Maryland (and thus avoid having to le for refunds) may
register to collect the tax by completing and ling a Combined
Registration Application, Form CRA, available from Taxpayer
Service. A short form, Maryland Sales and Use Tax License
Application for Out-of-State Vendors, Form COT/RAD-097,
available from Taxpayer Service may also be used for this
purpose.
Direct inquiries and mail application to:
Comptroller of Maryland
Compliance Division
301 West Preston Street, Room 303
Baltimore, Maryland 21201-2383
If you have questions about your refund email:
CDSTREFUNDS@marylandtaxes.gov or call 410-767-1530.
Maryland Relay Service (MRS) 711.
MARYLAND
FORM
SUT212
SALES AND USE TAX
PURCHASES FOR RESALE
REFUND BY FAX INSTRUCTIONS