Maryland Sales Tax Information

As with all conventions in Maryland, Whitman Expos is required by law to provide the Comptroller of Maryland the names and addresses of all dealers who are show exhibitors. Each exhibitor is responsible for the collection, reporting, and payment of taxable sales made during any Whitman Expos Baltimore shows. The Maryland sales and use tax does not apply to a sale of precious metal bullion or coins if the sale price is greater than $1,000 AND THE SALE OCCURS AT THE BALTIMORE CONVENTION CENTER.

The Maryland Department of Revenue sends out temporary sales tax forms to all exhibitors that do not have a Maryland sales tax number. If you are unable to attend or are a wholesale only exhibitor, you are still required to sign and return the form. If you fail to return the form, the Comptroller of Maryland will not issue you a future temporary sales tax number and you will not be able to do business in Maryland. Any exhibitor who does not comply with the laws of the State of Maryland will not be allowed to exhibit at the show.

If you have not received your temporary sales and use tax license prior to a show, you may be delinquent in paying past shows’ sales taxes. A representative from the Comptroller of Maryland office may attend a show to collect delinquent sales taxes before issuing these companies licenses. At the show, you must be prepared to pay any delinquent sales taxes or provide proof of paid sales taxes for any past show in question. When all tax matters are resolved you will be allowed to setup and sell at the show.

If you have any questions regarding your compliance with the collection, reporting, and payment of taxable sales or believe you are delinquent in your sales tax payments from any past shows, please contact: