In navigating the complexities of tax obligations for businesses, understanding the nuances of the Reseller Certificate form becomes crucial, especially for transactions within Maryland. This document holds significant value for entities involved in the buying and reselling of merchandise, as it allows for the exemption from the standard 6% Maryland sales tax on such transactions. The certification aims to streamline the process for businesses, ensuring that tax is only applied where necessary. It is vital for companies to familiarize themselves with the requirements for obtaining such a certificate, including the types of certificates accepted and the specific conditions under which sales to out-of-state customers may qualify for tax exemption. Moreover, the process outlined for Maryland-based deliveries or pickups mandates the presentation of a valid Maryland Resale Certificate to be exempt from sales tax. The legislation underscores that, in the absence of this documentation, all sales are presumed taxable. The importance of this certificate extends beyond immediate transactions, as it also impacts procedures for tax refunds on materials purchased without the certificate in place. The provision of a Blanket Resale Certificate further epitomizes the ongoing applicability of this exemption for registered entities, underscoring the relationship between accurate documentation and tax compliance. Therefore, obtaining a resale certificate not only aids in adhering to the Maryland Sales and Use Tax Act but also facilitates smoother financial operations for businesses engaged in resale activities.
| Question | Answer |
|---|---|
| Form Name | Reseller Certificate Template Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | reseller certificate template, fillable sales tax resale certificate, md sales and use tax resale certificate, maryland blanket certificate |
M aryland Sales and Use Tax
Deliveries t o out
All m erchandise picked up or delivered w it hin M aryland is t axable under t he M aryland Sales and Use Tax Act . We are required t o collect t he 6% t ax unless w e are present ed w it h one of t he follow ing: a M aryland Resale Cert ificat e, and Exem pt Use Cert ificat e, an Exem pt Organizat ion Cert if icat e, a Direct Paym ent Perm it , or ident ificat ion of t he purchaser as a governm ent al agency.
Out
The law requires us t o presum e all sales are t axable unless an exem pt st at us is est ablished. The 6% t ax w ill be charged on all orders delivered or picked up in M aryland unless a copy of your M aryland Tax Exem pt Cert ificat e is supplied t o our office prior t o invoicing.
Once you have applied for a resale cert ificat e and have received it , please f ill out t he Blanket Resale Cert ificat e below . We cannot om it t ax from fut ure invoices unt il w e receive t his form . If you purchase m at erial before get t ing a resale cert ificat e, you m ust apply for a refund from t he St at e of M aryland and not Angelica Nurseries, Inc.
For furt her inform at ion about M aryland sales t ax exem pt ion or t o apply for a resale cert ificat e please cont act :
Ret ail Sales Tax Division
At t n: Cent ral Regist rat ion Unit
301West Prest on St reet Balt im ore, M D 21201 (410)
If you have any quest ions or if w e can be of furt her assist ance, please call our Cust om er Service Depart m ent at (410)
Blanket Resale Certificate
This is t o cert ify t hat all m at erial, m erchandise, or goods purchase by t he undersigned from :
Angelica Nurseries, Inc., 11129 Locust Grove Road, Kennedyville, M D 21645
aft er ______________________ are purchased for t he follow ing purpose:
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Resale as t angible personal propert y. |
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To use or incorporat e t he t angible personal propert y in a product ion act ivit y as a m at erial |
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or part of ot her t angible personal propert y t o be produced for sale. |
This cert ificat e shall be considered a part of each order w hich w e shall give provided such order bears our M aryland Sales and Use Tax Regist rat ion Num ber . This cert ificat e is t o cont inue in force unt il revoked.
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Address: |
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Buyer’s M aryland Sales and Use Tax Regist rat ion Num ber: