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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:
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.