Section 11-402 – Tax Assumption Prohibited
Subject to § 11–302 of this title, a vendor may: (1) assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and (2) pay that sales and use tax on behalf of the buyer.
Section 11-403 – Collection From Buyer
(a) In this section, “sale” includes a booking transaction made through a short–term rental platform. (b) Except as otherwise provided in this subtitle, a vendor shall collect the applicable sales and use tax from the buyer: (1) at the time that the sale is made, regardless of when the taxable price is paid; (2) if the tax is based […]