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.
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 […]