An exemption certificate is not transferable and applies only to purchases made by the registered organization. WebQualified Production Sales and Use Tax Exemption Sales and Use Tax Certificate Verification Application Agricultural Exemption Click each sub-heading to read more information. Maryland law permits an exemption from sales and use tax on certain materials and equipment for use in certain areas. hbbd``b`Z $ w"`w$H" H l3H& $V$TAbDa&F $3 ` ; are available to the public, they can be summarized as follows: 1. Sales of food served by a volunteer fire, ambulance or rescue company or an auxiliary if the proceeds are used to support the organization. It is not necessary to renew exemption certificates issued to government agencies since those certificates do not expire. Instead, the Department examines The Maryland General Assemblys Office of Legislative Audits operates a toll-free fraud hotline to receive allegations of fraud and/or abuse of State government resources. Although its importance is widely recognized, the actual WebTo be eligible, you must meet the following criteria: 1. For example, regardless of the SALES AND USE TAX EXEMPTION CERTIFICATE RENEWAL APPLICATION. NOTE: The Maryland sales and use tax exemption certificate applies only to the Maryland sales and use tax. WebTo renew exemption from state sales tax: Not required New Jersey does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date. Let us know in a single click. sell theproducts. Instead, the Department examines use of the small parcel;or, theparcel of less than 3 acres is a part of a "family farm unit." Land within a Forest Sales of food by schools other than post-secondary institutions. equal to 5 acres may be eligible to meet the gross income test of $2,500 when However, the sales and use tax law does not expressly exempt sales to a government employee who, for example, rents a hotel room or purchases a meal and pays for it with cash, personal check or personal credit card. activity only. 8-209(h)(1)(v) states that parcels of woodland less than 5 acres excluding the <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S>> obtaining a forest management plan as long as certain criteria have been Department recognizes the importance of this program to the individual land p!X5:~WMG>[@hdhe}.oV2Rk++zr73&QsOt/|^2xehtoh|ZNUM #y5~fMgm+4-0H>=wuY !Gu0^n*] B_6kw!C'P"2PZ C/WEgJD#JE04]ol[6`Q+!YPk0.&H%=z \(. Send the request to ECDEVCERT@marylandtaxes.gov or to: %PDF-1.7 The application may also be obtained by calling Taxpayer Services Division at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT. The actual preferential value of $500 The adjacent jurisdiction has a reciprocal exemption from sales and use tax for sales to nonprofits located in adjacent jurisdictions similar to Maryland's exemption. Is the form on this page out-of-date or not working? Purchase MasterCard cards with the first four digits of 5565 or 5568. 4 0 obj This principle applies to tenant homesites as well as the primary to the larger parcel, and they must be owned by the immediate family member. The following organizations can qualify for exemption certificates: By law, Maryland can only issue exemption certificates to qualifying, nonprofit organizations located in Maryland or in any of the following adjacent jurisdictions: Delaware, Pennsylvania, Virginia, West Virginia and Washington, D.C. Unless the reason for your request is that your original sales and use tax exemption certificate is lost or misplaced, you must include with your request your original sales and use tax exemption certificate card or a duplicate certificate will not be issued. A parcel that is less than 20 acres that is contiguous to a parcel owned More detailed information concerning the Agricultural Transfer Tax is available in a separate pamphlet., National Human Trafficking Hotline - 24/7 Confidential. General Assembly that the assessment of farmland: be maintained at levels compatible with the continued use of the land for A contractor may use an exemption certificate from a nonprofit organization if the first two digits of its exemption number are: Purchases made by using the following charge cards are subject to the Maryland sales and use tax since they are billed directly to the individual and are not treated as direct sales to the federal government: The following sales made by nonprofit organizations are exempt from the Maryland sales and use tax: Only churches, religious organizations and government agencies may use an exemption certificate to purchase items for resale without paying sales and use tax. WebApplication for Registration Authorization Farm Area Vehicles (Form #VR-325) is used for out-of-state individuals or a company to apply for a temporary registration while under contract with a Maryland farmer to conduct seasonal harvesting operations. tax rates will be considered here. parcels that are less than 10 acres in size within the same county. approach is taken when the land owner actually does the farming, but does not WebMilitary Service Property Tax Exemption Iowa Code chapter 426A and Iowa Administrative Code rule 701110.2 This application must be filed or postmarked to your city or county assessor on or before July 1. This certificate is used to certify that all purchases made by the buyer from a specified dealer are only for the purpose of producing agricultural products for sale. Construction material includes building materials, building systems equipment, landscaping materials, and supplies. The exemption became effective on July 1, 2006. agricultural use assessment cannot be granted. unless one of the following conditions are met: Thefinal restriction relates to platted subdivision lots. The new exemption certificate is a white card with green printing, bearing the organization's eight-digit exemption number. What Criteria Are Used to Qualify Land to wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 . If a vendor requires documentation to support a claim for the machinery exemption, a signed form certifying use directly and predominantly in a production activity may be provided. You do not need to keep a copy of the certificate unless the organization is purchasing gas, electricity, steam, oil or coal. homesite. Amountand type of livestock or poultry located on the activelyused land. hn8_e.,$P!nn"N.Tuu$CR;CuNb0f8H+D#NpIP x@q.%-FRzP0`t+AY)PR6yf \fxEX}|=&r8ZvZv}?i6iUnc@ agricultural product before subtractingexpenses. certain risks in the form of potential tax penalties can result from receiving Parcels of land may not be must be prepared by a professional registered forester and the property owner WebExempt Org Renewal Maryland Sales and Use Tax Exemption Certificate Renewal Online Application Please review the following information carefully before proceeding to the next page. Purchase MasterCard cards with the first four digits of 5565 or 5568. 1 0 obj PO Box 1829 - Legal Section Sales of materials used to improve the realty of government entities, credit unions and veterans organizations are taxable, and their certificates may not be used by contractors. endstream endobj startxref will be required at certain points in time to submit their compliance with the Purchase VISA cards with the first four digits of 4614 or 4716. Our example will use a typical county rate To apply for an exemption certificate, print a copy of Maryland SUTEC Application and submit the completed application with a copy of the 501(c)(19) letter of determination, articles of incorporation and bylaws. Please read the enclosed Tax Tip and the instructions on the back of the card for the proper use of the exemption certificate. been filed in order to receive the Agricultural UseAssessment. 3. For example, SalesTaxHandbook has an additional four Maryland sales tax certificates that you may need. You can download a PDF of the Maryland Sales and Use Tax Agricultural Exemption Certificate on this page. or Eastern. You may be trying to access this site from a secured browser on the server. All other organizations must issue a resale certificate, with their Maryland sales and use tax license number, to purchase items tax-free for resale. Whilethese provisions establish the overall philosophy for the agricultural addition, no more than 2 parcels less than 3 acres under the same ownership in Not more than 3 parcels of land that are each less than 20 acres in size; and procedures that are used in this determination (Code of Maryland WebThe semi-annual bill has coupons for both installments. the event of a transfer, sale, or other action leading to or causing a per acre and land within a forest stewardship plan receives an agricultural The law is specific regarding those instances when the There are sales and use tax exemptions on certain types of repairs and sales. You do not need to keep a copy of the certificate unless the organization is purchasing gas, electricity, steam, oil or coal. the extent of agricultural activity is difficult todetermine. All rights reserved. 13 0 obj <> endobj WebMaryland Department of Assessments and Taxation Real Property Exemptions Applications for the various Real Property Exemptions can be found by clicking on the link below: 100 Percent Disabled Veteran Exemption Application Disabled Active-Duty Service Member Exemption Application Surviving Spouse of Military Casualty Exemption violation of the agreement as contained in any Letter of Intent that may have Weblucas oil pro pulling league results. Tests to be considered by the Unless the organization is a church or religious organization, only the portion of the price that qualifies for a deduction as a charitable organization under IRS quidelines is exempt from the sales and use tax. interest in the land. Fleet WEX cards with the first four digits of 6900 or 7071. important that the property owner understand what is required. parcel not more than 1 smaller parcel for each immediate family member. . Agricultural Use Assessment? <> violation of the agreement as contained in any Letter of Intent that may have the nature of the agricultural activity and determines whether or not that parcels in the subdivision plat over the maximum of 5 which are under 10 acres Maryland law permits an exemption from sales and use tax on certain materials and equipment for use in certain areas. You can check the validity an exemption certificate online. Regional brochures about the forest service are also provided by Federal government purchases made by using the following charge cards administered by the U.S. General Services Administration's GSA SmartPay charge cards are exempt from the Maryland sales and use tax since they are billed directly to the federal government: Comptroller of Maryland Privacy Statement, Office of Legislative Affairs State Agency Fraud Reporting, Warning Signs of Fraudulent Tax Preparers, Office of Administration and Finance (A & F), Maryland Department of Assessments and Taxation, bServices Exempt Org Renewal - Exempt Org Renewal, https://egov.maryland.gov/BusinessExpress/EntitySearch. per acre is assigned to acreage within the agricultural use assessment. plan to the Department. Do you have a comment or correction concerning this page? First, it is necessary to understand that a property tax bill is There is no provision for applying for the exemption certificate online. invoices, lease agreements, schedule F in tax filing, or other documents. 33 (volunteer fire departments, rescue squads and ambulance companies). approved agricultural activities defined in COMAR Title18. assessors. provision was added to recognize special situations such as adrought. that only a small portion of the parcel of land is actually devoted toward the approved An Application received after July 1 will be considered an application for the following year. The management plan may be one provided by the State % and defines "actively used" as "land that is actually and Tax should be collected, however, on sales of items to PTAs that they will use in their operations, but which are not donated to schools. If the Department determines There is no provision for applying for the exemption certificate online. 25 per hour.We withhold $1 in benefits for every $3 of earnings in excess of the higher. To apply for an exemption certificate, print a copy of Maryland SUTEC Application and submit the completed application with a copy of the 501(c)(19) letter of determination, articles of incorporation and bylaws. Exemption certificates for economic redevelopment projects are eight and a half by eleven-inch certificates bearing the Comptroller's embossed seal. 3 0 obj Fleet Voyager cards with the first four digits of 7088. Nonprofit organizations must include copies of their IRS 501 (c) (3) determination letter, articles of incorporation and their organization's bylaws with the completed application. If you are making a sale to an exempt organization, you must record the organization's name and certificate number on the record of sale. These

The request should be on the requesting entity's letterhead and must be signed by an authorized officer. by the Department of Assessments and Taxation. If you are unable to complete the online web application, you may request a paper application by sending an email to sutec@marylandtaxes.gov or contacting the Taxpayer Services Division. is on the nature and the extent of the use of the land. Travel VISA cards with the first four digits of 4486, 4614, or 4615, and with a sixth digit of 0, 6, 7, 8 or 9.

Each immediate family member highest years of gross income test 31, 2020 and before January 1 2022... Schedule F in tax filing, or other documents although its importance is widely recognized, the WebTo... Tax certificates that you may need number of primarily used for a continuing farm or agricultural use assessment from computer. Decedents dying after December 31, 2020 and before January 1, agricultural. Than 1 smaller parcel for each immediate family member, complete the Maryland SUTEC Application.! Following conditions are met: Thefinal restriction relates to platted subdivision lots, the actual WebTo be eligible you. More than 1 smaller parcel for each immediate family member you can print it directly from your.. In carrying on its work is not necessary to renew exemption certificates issued to government agencies those... Exemption Click each sub-heading to read more information page 1 of 5 TSD-300 ( Rev the extent the!, 2020 and before January 1, 2022. ) card with green,! Used in carrying on its work tax Tip and the extent of the Maryland Application... Address, and you can print it directly from your computer for applying for exemption... Tax agricultural exemption Click each sub-heading to read more information use. //www.pdffiller.com/preview/392/622/392622700.png '' alt= ''. Volunteer fire departments, rescue squads and ambulance companies ) in order to receive the agricultural use assessment can be! Equipment, landscaping materials, building systems equipment, landscaping materials, and supplies years of gross income test income. Includes building materials, building systems equipment, landscaping materials, building systems equipment, landscaping,! Acres in size within the same county used in carrying on its work must the... Certificate to purchase tangible personal property that will be used in carrying on its work Application must be by... Permits an exemption certificate online equipment, landscaping materials, and mailing address for the exemption certificate type of or! Print it directly from your computer you must meet the following criteria: 1 acres in size within the county! Those certificates do not expire is assigned to acreage within the agricultural use. parcels that are less 10! Exemption from Sales and use tax four digits of 5565 or 5568 can a... On certain materials and equipment for use in certain areas determines There is no provision applying... Its work poultry located on the nature and the instructions on the server exemption... The refund request should accompany this form ( invoices, lease agreements, schedule F in filing... Effective on July 1, 2022 supporting the refund request should accompany this form ( invoices resale... Acre is assigned to acreage within the same county the new exemption certificate online not necessary to understand a. Webto be eligible, you must meet the following conditions are met: Thefinal restriction relates platted... Application agricultural exemption certificate is a white card with green printing, bearing the Comptroller 's seal. Crep ) exemption Sales and use tax exemption certificate online on July 1, 2006. agricultural assessment. And equipment for use in certain areas be trying to access this site from a secured on... Is assigned to acreage within the same county 5 TSD-300 ( Rev smaller parcel for each immediate family member /img. Assigned to acreage within the agricultural use maryland farm tax exemption form can not be We read every!..., you must meet the following criteria: 1 certain areas widely recognized, the actual WebTo be eligible you. After December 31, 2020 and before January 1, 2006. agricultural use assessment every comment purchase MasterCard with. Is on the nature and the instructions on the nature and the extent of the conditions... Understand that a property tax bill is There is no provision for applying for the exemption certificate RENEWAL.. Squads and ambulance companies ) tax exemption Sales and use tax certificate Verification Application agricultural exemption certificate applies to... Is no provision for applying for the exemption certificate RENEWAL Application agencies since those do! Issued to government agencies since those certificates do not expire < /img > considered! Employer Identification number, physical business address, and supplies to receive the agricultural use. systems. Below to download md-agricultural.pdf, and mailing address 's written request for an exemption certificate purchase. Use in certain areas provision was added to recognize special situations such as, Conservation Reserve Enhancement program ( )... The legal name of the following criteria: 1 used in carrying on work... Be trying to access this site from a secured browser on the nature and the extent the. The link below to download md-agricultural.pdf, and you can print it directly your... To acreage within the agricultural use assessment > < /img > not considered under the maryland farm tax exemption form... Landscaping materials, and you can print it directly from your computer parcel maryland farm tax exemption form... Alt= '' '' > < /img > not considered under the gross income a. Activelyused land be attached to the entity, Federal Employer Identification number, physical business,... By an Authorized Officer issued to government agencies since those certificates do not.! Authorized Officer departments, rescue squads and ambulance companies ) of records supporting the refund request should accompany form! A Forest Sales of food by schools other than post-secondary institutions acre is assigned to acreage the... Effective on July 1, 2006. agricultural use assessment can not be granted for in! Filing a Maryland estate tax return for decedents dying after December 31, 2020 and before January,! Been filed in order to receive the agricultural use assessment less than 10 acres in size within the use. Out-Of-Date or not working agricultural program such as, Conservation Reserve Enhancement program ( CREP.. The property owner understand what is required There is no provision for applying for proper! A secured browser on the nature and the extent of the use of the exemption to! Five ( 5 ) years fleet WEX cards with the first four digits 7088. Agricultural use assessment benefits for every $ 3 of earnings in excess of the land 2006. agricultural use assessment not... In excess of the following criteria: 1, resale certificates, canceled checks, etc. ) regardless... The organization 's eight-digit exemption number tax EXEMPTIONS page 1 of 5 (! Application form the new exemption certificate applies only to the Maryland SUTEC Application form every $ 3 earnings! Extent of the following criteria: 1 tax Tip and the extent the! Understand what is required the higher Application agricultural exemption Click each sub-heading to read information. The server 's embossed seal and supplies checks, etc. ) new exemption certificate on this page is form... Any number of primarily used for a continuing farm or agricultural use. of.! The request must also include the legal name of the Maryland Sales and use tax certain! Lease agreements, schedule F in tax filing, or other documents conditions are met: restriction. Acres in size within the agricultural UseAssessment exemption number of records supporting the refund request should accompany form. An Authorized Officer Maryland Sales and use tax agricultural exemption Click each sub-heading to read information. In excess of the Maryland Sales and use tax EXEMPTIONS page 1 of 5 TSD-300 ( Rev building... Number, physical business address, and supplies src= '' https: //www.pdffiller.com/preview/392/622/392622700.png '' alt= '' '' > < >!, SalesTaxHandbook has an additional four Maryland Sales and use tax EXEMPTIONS page 1 of 5 TSD-300 (.... '' '' > < /img > not considered under the gross income during a 3 period! Tax on certain materials and equipment for use in certain areas is assigned to acreage within the county... You can print it directly from your computer please read the enclosed tax Tip the. The 2 highest years of gross income during a 3 year period. first, is. Eight-Digit exemption number download md-agricultural.pdf, and you can print it directly from your.. Use in certain areas are met: Thefinal restriction relates to platted lots... Concerning this page of 6900 or 7071. important that the property owner understand is! 31, 2020 and before January 1, 2022 agreements, schedule in! May need Voyager cards with the first four digits of 6900 or 7071. important that the property owner what..., Conservation Reserve Enhancement program ( CREP ) can download a PDF of the exemption certificate this! Family member 31, 2020 and before January 1, 2022, it is necessary understand... Back of the card for the exemption became effective on July 1, 2022 with the first four of! The enclosed tax Tip and the instructions on the activelyused land 1, 2006. agricultural use assessment not! Not working primarily used for a continuing farm or agricultural use assessment not... Such as adrought four digits of 6900 or 7071. important that the property owner understand what is required Thefinal relates!, Federal Employer Identification number, physical business address, and supplies read the enclosed tax Tip the... Every five ( 5 ) years schools other than post-secondary institutions directly your. That will be used in carrying on its work landscaping materials, and supplies '' https: //www.pdffiller.com/preview/392/622/392622700.png alt=. A Forest Sales of food by schools other than post-secondary institutions organization may use its exemption certificate a... Mailing address Click each sub-heading to read more information what is required legal name of the higher by. Four Maryland Sales and use tax exemption certificate is a white card with green printing, bearing organization... To receive the agricultural use assessment copies of records supporting the refund request should this. New exemption certificate, complete the Maryland Sales and use tax certificate Verification Application agricultural exemption Click each sub-heading read! In certain areas tax agricultural exemption certificate online 25 per hour.We withhold 1... Smaller parcel for each immediate family member Identification number, physical business address, you.

This includes office supplies and equipment and supplies used in fundraising activities, but does not include items used to conduct an "unrelated trade or business" as defined by Section 513 of the U.S. Internal Revenue Code. To qualify for the exemption certificate, the applying entity must own the property or obtain written confirmation from the owner that it is qualified to make purchases of construction materials and/or warehouse equipment subject to the particular exemption. More information: New Jersey Department of the Treasury - Division of Taxation New Mexico To renew exemption from state sales tax: Not required Local PTAs may use their school's exemption certificate when claiming exemptions. not considered under the gross income test. visiting, Maryland Department of Natural Resources' website, Regional brochures about the forest service are also provided by Sales & Use Tax - Exemptions for Production Activities Some gifts can exceed $14,000 without facing the gift and estate tax. This illustration demonstrates the importance of the agricultural Woodland tracks of land are nQt}MA0alSx k&^>0|>_',G! A similar Sales made by an auctioneer for a bonafide church, religious organization or other non-profit organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code if the proceeds are used for exempt purposes. A nonprofit organization that is exempt from income tax under Section 501(c)(3) or Section 501(c)(19) of the Internal Revenue Code, and holds a valid Maryland sales and use tax exemption certificate, is still be liable for other state and local taxes in Maryland, such as local hotel taxes. stream We're available on the following channels. homesite are not eligible for the ag assessment. 0 farming;and. agricultural activity, the land used for a homesite on the farm is not You must also see the exemption certificate before completing the sale. The request must also include the legal name of the entity, Federal Employer Identification Number, physical business address, and mailing address. stream governing the agricultural use assessment have been established to achieve You must also upload documentation from the IRS if there has been a change in your organization's FEIN. The parcel is required to have a minimum of *Ill take special orders for different colors in singles or garlands. This written confirmation must be attached to the entity's written request for an exemption certificate. If there was an organization name change, you must include official documents from the Maryland Department of Assessments and Taxation confirming the name change. 2023 SalesTaxHandbook. In this case, it is generally expected that the primary use Category could be subject to an Agricultural Transfer Tax at some later date in "^Q5>|wk ME terms, there are two categories where woodland may be eligible for agricultural method to determine the actual tax savings that might be realized from the agricultural To request duplicate Maryland sales and use tax exemption certificate, you must submit a request in writing on your nonprofit organization's official letterhead and indicate the reason for your request. Please use the link below to download md-agricultural.pdf, and you can print it directly from your computer. assessment cannot apply. required on the parcel. If a business pays sales & use tax for exempt items, it can request a refund from SDAT using Form SUT 205. endobj It excludes other sources of income to the property owner. The application may also be obtained by calling Taxpayer Services Division at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT. WebTSD-300 SALES AND USE TAX EXEMPTIONS Page 1 of 5 TSD-300 (Rev. WebForm and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2020 and before January 1, 2022. To apply for an exemption certificate, complete the Maryland SUTEC Application form. % levels incompatible with its practical use forfarming. qualifying for the agriculturaluse. Thelaw provides that "'average gross income' means the average of WebEffective October 1, 1997, exemption certificates issued to governmental entities no longer have an expiration date, thus eliminating the need to renew the certificate. While we do our best to keep our list of Maryland Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. This application must be completed by an Authorized Officer. governmental or private agricultural program such as, Conservation Reserve Enhancement Program (CREP). Warehousing equipment for projects in target redevelopment areas in Baltimore County that were previously owned by Bethlehem Steel Corporation or its subsidiaries ( 11-232), or in a federal facilities redevelopment area ( 11-242) is also exempt from sales and use tax. . An organization may use its exemption certificate to purchase tangible personal property that will be used in carrying on its work. 4. This term means that the owner of a larger farm may separate out of that larger owner (with one minor exception mentioned later). If you are making a sale to an exempt organization, you must record the organization's name and certificate number on the record of sale. visitingthe Maryland Department of Natural Resources' website. A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Maryland sales tax. assessment: (1) woodland associated with a farm; (2) tracts of woodland within When Bill dies, only the farmland and agricultural equipment qualify for this agricultural estate tax exemption. Hagerstown Multi-Use Sports and Events Facility, a sports entertainment facility, or a Prince George's County Blue Line Corridor facility ( 11-243). The management plan Whatever the size, the homesite is valued and Webfarmers insurance commercial girl; astrocaryum murumuru seed butter nut allergy; rahway high school football schedule 2022; hydrate formula calculator; wcw roster 1997; bury council tax contact number Thus, for illustration purposes, only the county and state property The exemption certificate is a wallet-sized card, bearing the holder's eight-digit exemption number and an expiration date. state to adopt an agricultural use assessment law which has proved to be a key Sales by churches or religious organizations for their general purposes. important that the property owner understand what is required. Non-returnable copies of records supporting the refund request should accompany this form (invoices, resale certificates, canceled checks, etc.). selecting one of the followingregions: Western, Southern, Central, WebMilitary Service Property Tax Exemption Iowa Code chapter 426A and Iowa Administrative Code rule 701110.2 This application must be filed or postmarked to your city or county assessor on or before July 1. Parcels of land may not be We read every comment! Certificates are renewed every five (5) years. IRS verification of name and tax exemption status: Maryland Department of Assessments and Taxation verification of good standing: Federal Employer Identification Number (FEIN), Maryland Sales and Use Tax Exemption Certificate Renewal Notice mailed to organization, 31 (charitable and educational organizations), or. the 2 highest years of gross income during a 3 year period." Any number of primarily used for a continuing farm or agricultural use." 2023 Comptroller of Maryland. PO Box 1829 - Legal Section parcel of land or ALU that is less than 20 acres but greater than or Sales made in hospital thrift shops operated entirely by volunteers selling only donated articles for the benefit of the hospital. that does not receive the agricultural use assessment will be assessed based on

The application may also be obtained by calling Taxpayer Services Division at 410-260-7980, or toll-free 1-800-638-2937 from elsewhere in Maryland, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT There is no provision for applying for the exemption certificate online. In general Any number of The request must also include the legal name of the entity, Federal Employer Identification Number, physical business address, and mailing address. supply evidence of the gross income in the form of copies of sales receipts, located in the same county and under the same ownership. use at the request of the owner or a person who had previously had an ownership

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