The buyer is responsible for providing the seller with a copy of Form WNR and Form WNR-V. Sales price of merchandise inventory for resale.Inventory for resale may be transferred exempt from sales tax. Electronic filing Sales taxes can be filed online through the Comptroller website. To file or pay your taxes, visit the Maryland Tax Connect portal, use an independent software provider, or a professional tax preparer. The Treasury is open Monday through Friday, am to pm, with the exception of County, State and Federal holidays. Find a list of tax forms and applications to properly register your business within Montgomery. The Comptroller's Office issues sales and use tax exemption certificates to qualifying organizations and is renewed every five years. A sales tax exemption certificate is needed in order to make taxfree purchases of items and services that are taxable. The tax sale is the process where the tax lien certificates are sold at public auction to the highest bidder.