The sales and use tax is computed on: (1) the taxable price of each separate sale; (2) if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or (3) if retail sales of tangible personal property or a taxable service are made […]
For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be: (1) stated separately from the sale price; and (2) shown separately from the sale price on any record of a sale: (i) at the time of the sale; […]
(a) A buyer is allowed a depreciation allowance as an adjustment to taxable price if: (1) tangible personal property, a digital code, a digital product, or a taxable service is acquired before the tangible personal property, digital code, or digital product is brought into the State for use in the State or before the taxable service is […]
