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Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 15610
Experience:  15years with H & R Block. Divisional leader, Instructor
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Is Maryland based church equipment purchase for ground

Customer Question

Is Maryland based church equipment purchase for ground maintenance (such as snow blower or riding mower) taxable or tax exempt purchase?
JA: The Accountant will know how to help. Please tell me more, so we can help you best.
Customer: What else do you need?
JA: Is there anything else the Accountant should be aware of?
Customer: No that is all.
Submitted: 1 year ago.
Category: Tax
Expert:  Robin D. replied 1 year ago.

Hello, I'm Robin. Welcome to JustAnswer. I'm reviewing your question now and typing up my reply. I'll post that in just a few moments.

Expert:  Robin D. replied 1 year ago.

The Comptroller's Office issues sales and use tax exemption certificates to certain qualifying organizations, entitling them to make specific purchases without paying sales and use tax and is renewed every five (5) years.

The following organizations can qualify for exemption certificates:

  • Nonprofit charitable, educational and religious organizations
  • Volunteer fire companies and rescue squads
  • Nonprofit cemetery companies
  • Qualifying veterans organizations
  • Government agencies
  • Credit unions

An organization may use its exemption certificate to purchase tangible personal property that will be used in carrying on its work. This includes office supplies and equipment and supplies used in fundraising activities, but does not include items used to conduct an "unrelated trade or business".

This is different from the resale certificate that churches do not have to have to purchase items for resale in fundraising.

You would have to apply for the certificate

To apply for an exemption certificate, complete the Combined Registration Application. The application may also be obtained by calling Taxpayer Service at(###) ###-#### or toll-free 1-***-***-**** from elsewhere in Maryland, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT

There is no provision for applying for the exemption certificate online. You must complete the hard copy version of the application to apply for the certificate.