Register a Maryland Sales and Use Tax Exemption Certificate Application

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Terms and Conditions


Welcome to the Comptroller of Maryland's (COM) Portal. Your privacy is important. Please carefully review the Terms of Use (TOU) before using Portal. These TOU establish a binding agreement that governs your use of this service and together with the Privacy Policy and Data Policy (together, "Terms"), govern your use of this service. By using this service, you agree to be bound by these Terms. If you do not agree to these Terms, you may not use this service. The following policies apply only to the use of Portal.


The data you access through Portal is confidential and protected under State and federal law. Unauthorized access or disclosure of Portal's data may subject you to civil and/or criminal penalties under: Annotated Code of Maryland, Tax-General Article § 13-1018; Title 18, United States Code, § 1030; Title 26, United States Code, § §, 7213, 7213A, 7431.

Disclaimer of Liability

Neither COM nor any of its employees or agents will be liable for any improper or incorrect use of the information available through Portal. COM employees and agents assume no responsibility for anyone's use of the information. In no event will COM, Portal or any of their employees or agents be liable for any direct, indirect, incidental, special, exemplary, or consequential damages (including, but not limited to, procurement or substitute goods or services; loss of use, data, or profits; or business interruption) however caused and on any theory of liability, whether in contract, strict liability, or tort (including negligence or otherwise) arising in any way out of the use of this system, even if advised of the possibility of such damage. This disclaimer of liability applies to any damages or injury, including but not limited to those caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of record, whether for breach of contract, tortuous behavior, negligence or under any other cause of action.

Disclaimer for External Link

As you navigate Portal, you will see links that, when clicked, will take you to other websites external to state government. The other websites have individual privacy policies tailored to the interactions available through each site. COM is not responsible for the contents of any off-site pages referenced. The user specifically acknowledges that COM is not liable for the negligent, defamatory, offensive or illegal conduct of any off-site pages and that the risk of injury from the foregoing rests entirely with the user. Links from Portal to other web sites do not constitute an endorsement. These links are provided as an information service only. It is the responsibility of the web surfer to evaluate the content and COM isn’t responsible for the availability of these outside resources or their contents. You should direct any concerns regarding any external link to its site administrator or webmaster.

Third Party Payment Services

Portal uses a third party service for payment processing, and the convenience fees included in your transactions are paid directly to this third party vendor not COM. This third party vendor had the right to electronically debit a service charge, if applicable, for processing of Insufficient Funds or Closed Account transactions from the designated bank account in addition to any charges the taxpayer’s bank may assess.

Information Sent via this service

We are not responsible for:

a. The accuracy, veracity and completeness of material transmitted to us.

b. Error in the manner of the input of material transmitted to us.

c. Any information you may lose as a result of equipment or power failures or our servers terminating your session due to prolonged periods of inactivity.

Acting for another person

In order to use this service, access data, or carry out a transaction for another individual, business, organization or agency:

a. You must be currently appointed by that individual, business, organization or agency to access that data or carry out that transaction on their behalf, and that appointment must not have been revoked.

b. If that appointment is based on you holding a certain position (for example, as that other individual’s employee or agent for tax purposes), you must currently hold that position.

c. If that appointment is based on you holding a certain qualification (for example, as a registered tax agent), you must currently hold that qualification that qualification must not currently be suspended or cancelled.

Privacy Protection

COM is committed to respecting users’ privacy and security. Please see our Privacy Policy for further information about browsing, security, e-mail use, cookies and more.

Data Policy

By using data made available through Portal, the user agrees to all the conditions stated in the Data Policy.

Modification or Termination of Service

COM reserves the right to modify, discontinue, suspend or terminate access to Portal and to modify these TOU at any time. You will be notified of such changes by through Portal or a notice sent to the contact point listed in your user information. COM will not be liable for any such modification, discontinuation, suspension or termination. You can review the most current version of the TOU on our website at any time.

Acceptance of Terms of Use

You may accept and agree to these TOU of Portal on behalf of a business, organization, agency or yourself by checking "I Agree" below. By checking the "I Agree" Box below you affirm that you have read these TOU, that you have the authority to agree to these TOU on behalf of your business, organization, agency or yourself and that the business, organization, agency or yourself will be bound by these TOU. Before you check the "I Agree" box, please carefully read the terms and conditions contained in this TOU.