Section 11-405 – Collection Exception — for Sales Through Vending Machines
A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self–service machine: (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 11-703 – Applications for License
An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller: (1) for each place of business in the State where the applicant sells tangible personal property, […]
Section 11-406 – Collection Exception — Prepayment of Tax
(a) (1) If the nature of a vendor’s business makes the collection of the sales and use tax at the time of a retail sale impracticable, the vendor may submit to the Comptroller an application for authority to prepay the tax. (2) If the Comptroller approves the application, the Comptroller may impose on the applicant any condition that […]
Section 11-704 – Issuance of Licenses
The Comptroller shall issue to each applicant who meets the requirements of this subtitle a license for each place of business designated in the application.
Section 11-407 – Collection Exception — Direct Pay Permit for Buyer
(a) (1) Except as provided in subsection (c) of this section, on or after July 1, 1993, the Comptroller may not: (i) grant the authority to make direct payment, to the Comptroller, of sales and use tax due on purchases by a vendor; or (ii) issue permits evidencing such authority. (2) Notwithstanding the provisions of paragraph (1) of this subsection, […]
Section 11-408 – Collection Exception — When Buyer Required to Demonstrate Exemption
(a) If a buyer is required under Subtitle 2 of this title or by regulation to provide a vendor with evidence of an exemption, the vendor may not recognize the exemption unless the buyer, before the sale is consummated, provides the vendor with: (1) evidence that the buyer has an exemption certificate; or (2) the evidence that the […]
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 […]