Wicomico County is exempt from being directly charged Federal excise and Maryland sales tax on a retail sale of supplies or materials. According to the Office of the Comptroller of Maryland, a Contractor is responsible for paying sales tax on his/her purchases relating to any County project and should incorporate it into their base bid.
Vendors CANNOT use the County tax exemption to buy materials for a County project. The County tax exemption can only be used by the County for the direct purchase of materials and goods to the County.
A copy of an exemption certificate shall be furnished upon request.