Maryland law provides that resale certicates 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
identication 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
certicates 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 certicate unless they have a
Maryland sales and use tax license.
Out-of-state vendors who wish to issue resale certicates
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
Direct inquiries and mail application to:
Comptroller of Maryland
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.
SALES AND USE TAX
PURCHASES FOR RESALE
REFUND BY FAX INSTRUCTIONS