FORM MISBE-1 is a document used by businesses in the state of Maryland to apply for an Intrastate Business Exemption. The exemption allows eligible businesses to be exempt from paying Maryland state income taxes on all of their sales that are made within the state. The form must be completed by businesses that are registered in Maryland and are engaged in the business of selling tangible personal property and/or services that are delivered or performed in Maryland. The business must also not be registered with the Maryland Comptroller to pay state sales tax. There are two types of FORM MISBE-1: Notice of Maryland Intrastate Business Exemption: 1. FORM MISBE-1A: Notice of Maryland Intrastate Business Exemption for businesses with less than $100,000 in annual revenue and less than $50,000 in Maryland sales. 2. FORM MISBE-1B: Notice of Maryland Intrastate Business Exemption for businesses with more than $100,000 in annual revenue and more than $50,000 in Maryland sales.