Every wholesale application eventually reaches the same line: attach your resale certificate. For resellers registered in Maryland, that document is the Suggested Blanket Resale Certificate (no prescribed official form) — proof that you are buying inventory for resale, not consumption, so the supplier does not have to charge you sales tax.
This guide covers the Maryland specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: Suggested Blanket Resale Certificate (no prescribed official form) (None (Comptroller provides a sample/suggested blanket certificate)). Prerequisite registration: Maryland Sales and Use Tax License. Issuing agency: Comptroller of Maryland.
Effectively no – a valid Maryland resale certificate must show a Maryland registration number; Maryland does not accept other states’ resale certificates and is a non-accepting state on the MTC uniform form.
Maryland has no general public lookup for certificate numbers, so suppliers rely on the completed form itself being accurate and signed. Expect distributors to keep your certificate on file — supplier profiles in our catalogue note when a resale certificate is required at account opening.
License and certificate do not expire (blanket certificates stay valid until revoked; keep information current)
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
Resale certificates cannot be used for cash/check/credit-card purchases under $200 unless the goods are delivered directly to the buyer’s retail location – below that you pay tax and claim a refund. The Comptroller’s online exemption-certificate verification tool covers exempt organizations, not resale numbers.
Facts above summarise official Comptroller of Maryland guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.