(a) A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State. (b) A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use […]
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.
(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 […]
(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 […]
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 […]
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.
(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 […]
(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, […]
(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 […]
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 […]
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.
(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 […]
