Maryland Statutes
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection

Section 11-401 - Vendor - (a) A vendor is a trustee for the State and...

Section 11-402 - Tax Assumption Prohibited - Subject to § 11–302 of this title, a vendor may:...

Section 11-403 - Collection From Buyer - (a) In this section, “sale” includes a booking transaction made...

Section 11-403.1 - Collection by Marketplace Facilitator - (a) (1) A marketplace facilitator shall collect the applicable sales...

Section 11-404 - Events Not Affecting Collection - The collection of the sales and use tax on a...

Section 11-405 - Collection Exception -- for Sales Through Vending Machines - A vendor who sells tangible personal property, a digital code,...

Section 11-406 - Collection Exception -- Prepayment of Tax - (a) (1) If the nature of a vendor’s business makes...

Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer - (a) (1) Except as provided in subsection (c) of this...

Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption - (a) If a buyer is required under Subtitle 2 of...

Section 11-409 - Rebate Program for Retail Sales - Notwithstanding any other provisions of law, before a State agency...

Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel - A marina that sells dyed diesel fuel, as defined in...

Section 11-411 - Refund for Sales and Use Tax Paid by Qualified Business Entity Under More Jobs for Marylanders Program - (a) (1) In this section the following words have the...