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 […]
Section 11-403.1 – Collection by Marketplace Facilitator
(a) (1) A marketplace facilitator shall collect the applicable sales and use tax due on a retail sale or sale for use by a marketplace seller to a buyer in this State. (2) A marketplace seller is not required to collect the applicable sales and use tax under paragraph (1) of this subsection to the extent that the […]
Section 11-701 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) (1) “Engage in the business of an out–of–state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State. (2) “Engage in the business of […]
Section 11-404 – Events Not Affecting Collection
The collection of the sales and use tax on a sale for use in the State is not affected even if: (1) as a result of solicitation by the vendor in a catalog or other written advertisement, the order of the buyer or the contract of sale is delivered, mailed, or otherwise transmitted out of the […]
Section 11-702 – License Required
A person shall be licensed by the Comptroller before the person may: (1) engage in the business of an out–of–state vendor in the State; (2) engage in the business of a retail vendor in the State; or (3) engage in the business of a marketplace facilitator.