Section 11-409 – Rebate Program for Retail Sales
Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall […]
Section 11-410 – Marina to Collect Tax on Sale of Dyed Diesel Fuel
A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title: (1) shall pay the sales and use tax to the Comptroller; and (2) may not collect the sales and use tax from the buyer as a separately stated item.
Section 11-411 – Refund for Sales and Use Tax Paid by Qualified Business Entity Under More Jobs for Marylanders Program
(a) (1) In this section the following words have the meanings indicated. (2) “Business entity” has the meaning stated in § 6–801 of the Economic Development Article. (3) “Department” means the Department of Commerce. (4) “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article. (5) “New business entity” has the meaning stated in § 6–801 of […]
Section 11-501 – Returns of Buyer
(a) A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax to the vendor as required in § 11–403 of this title or to a marketplace facilitator as required in § 11–403.1 of this title or who is required by regulation to file a return for […]
Section 11-502 – Returns of Vendor
(a) Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return: (1) on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale […]
Section 11-502.1 – Returns of Marketplace Facilitator
(a) Each marketplace facilitator shall complete, under oath, and file with the Comptroller a sales and use tax return: (1) on or before the 20th day of the month that follows the month in which a marketplace seller makes any retail sale or sale for use through the marketplace facilitator; and (2) for other periods and on other […]
Section 11-503 – Extension of Time
If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file a sales and use tax return for the period that the Comptroller considers reasonable.
Section 11-504 – Records
(a) A vendor shall keep: (1) complete and accurate records of: (i) all retail sales and sales for use; and (ii) the sales and use tax collected; and (2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices. (b) A vendor shall make the records under subsection (a) of this section available for […]
Section 11-505 – Bulk Transfers
(a) A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not: (1) the transferor lists the Comptroller as a creditor; or (2) the transferee or auctioneer […]
Section 11-601 – Required
(a) A buyer who fails to pay the sales and use tax to the vendor for any purchase or use subject to the tax as required in § 11-403 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall pay the sales and […]