Whitman Coin and Collectibles Baltimore Show 2010

As with all conventions in Maryland, Whitman Baltimore Coin and Currency Convention 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 the Baltimore Coin and Currency Convention. In Maryland, there is no sales tax on transactions of coins and bullion over $1,000. Sales under $1,000 are subject to sales tax.

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.