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.
Structure Maryland Statutes
Section 11-402 - Tax Assumption Prohibited
Section 11-403 - Collection From Buyer
Section 11-403.1 - Collection by Marketplace Facilitator
Section 11-404 - Events Not Affecting Collection
Section 11-405 - Collection Exception -- for Sales Through Vending Machines
Section 11-406 - Collection Exception -- Prepayment of Tax
Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer
Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption
Section 11-409 - Rebate Program for Retail Sales
Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel