Refunds on purchases made for resale
Maryland law provides that resale certificates 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 without documentation a
credit for any tax paid on these purchases made for resale on the refund line of their next sales
and use tax return.
You can get a quicker refund by filing a new Refund by Fax form (Form COT/ST 212) if you
are an in- or out-of-state buyer who has been remitting Maryland sales tax. A retailer licensed
and remitting taxes in other states who makes no sales in Maryland may use the Refund by Fax
form to apply for refunds on goods intended for resale outside of Maryland. Copies are available from Taxpayer Service at 410-767-1300
in the Baltimore area, or 1-800-492-1751 from elsewhere in Maryland.
Once you have completed the Refund by Fax form, including your federal employer identifica-tion
number (or, if none, your Social Security number), you may file the refund form by faxing
it to 410-333-7744 in Central Maryland or 1-800-351-3313 from elsewhere in the state. If they
choose, sellers may file applications which have been signed by purchasers. The refund form
may also be mailed to:
Comptroller of the Treasury
Revenue Administration Division
Atttn: Refund Supervisor
301 West Preston Street
Baltimore, MD 21201-2383
Retailers who have not registered to collect Maryland sales and use taxes my not use their out-of-
state license numbers to issue resale certificates in Maryland. Out-of-state registration num-bers
may not be used on Maryland resale certificates.
For additional information:
Comptroller of the Treasury
Revenue Administration Division
301 West Preston Street
Baltimore, Maryland 21201-2383
call Taxpayer Service at 410-767-1300 (Baltimore area) 1-800-492-1751 (from elsewhere in Maryland) from 8:00 a.m. to 5:00 p.m. eastern time.
E-Mail:taxhelp@comp.state.md.us
For the deaf or hard-of-hearing:
TTY users call via Maryland Relay at 711 in Maryland or 1-800-735-2258 from anywhere TTY: 410-767-1967 (Baltimore Metro Area)
If you need a reasonable accommodation for a disability, please contact us before you visit.
If you need the information in this brochure in an alternate format, contact:Office of Communications
410-260-7995 (voice); 410-260-7157 (TTY)
