Maryland Tax Information
- No forms are required at the point of sale for Travel CBAs. However, a Maryland Sales and Use Tax Exemption Certificate, which is issued by the Comptroller of Maryland, may be required for CBA transactions. Agencies can apply online for the certificate using the Maryland Combined Registration Online Application.
Laws, Regulations, Policies
- Business tax tip #6 Retail Sales Involving Exemption Certificates [PDF, 7 pages]
- Tax Exemptions - Section for Tax Exempt Sales to Government Employees
Point of Contact
- Comptroller of Maryland
Updated February 15, 2023