Maryland sales tax exemption certificate

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Revenue Premier Taxpayer Portal

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Maryland Sales and Use Tax Exemption Certificate Application

Before proceeding to complete a Sales and Use Tax Exemption Certificate Application, you have the option to view our instructional user guide found at the link below.

You can also view additional user guides and tutorials by visiting our Maryland Tax Connect information page below.

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Verify Sales and Use Tax Registration or Exemption

Businesses are often confronted with customers who wish to make purchases tax free, either because they intend to resell the item and charge the sales tax or because they are making a purchase for an organization possessing a tax-exempt card issued by the State Comptroller's Office.

Select the ID type from the drop-down menu. Then enter either an 8-digit Maryland Central Registration number or a Sales and Use Tax exemption certificate number. You cannot search by Federal Employer Identification Number (FEIN).

Other individuals may fall under the Diplomatic Tax Exemption Program, which provides sales and use, occupancy, food, airline, gas, and utility tax exemptions to eligible foreign officials on assignment in the United States. Verification of a Diplomatic Tax Exemption card is available through the Tax Card Verification Database on the U.S Department of State website.

Click here for a list of Direct Pay Permit holders.