Maryland Tax - General Section 11-105

      (a)      (1)      Except as provided in subsections (b) and (c) of this section, a vendor who timely files a sales and use tax return is allowed, for the expense of collecting and paying the tax, a credit equal to 0.9% of the gross amount of sales and use tax that the vendor is to pay to the Comptroller.

            (2)      The credit allowed under this section does not apply to any sales and use tax that a vendor is required to pay to the Comptroller for any purchase or use that the vendor makes that is subject to the tax.

      (b)      (1)      Subject to paragraph (2) of this subsection, the credit allowed under this section is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is to pay with each return.

            (2)      For a vendor who files or is eligible to file a consolidated return under § 11-502 of this title, the credit allowed under paragraph (1) of this subsection is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is or would be required to pay with the consolidated return.

      (c)      From July 1, 2004 through June 30, 2006:

            (1)      the credit allowed under subsection (a) of this section is 0.45% of the gross amount of sales and use tax that the vendor is to pay to the Comptroller; and

            (2)      the credit allowed under subsection (b) is:

                  (i)      0.6% of the first $6,000 of the gross amount of sales and use tax that the vendor is to pay with each return; or

                  (ii)      for a vendor described in subsection (b)(2) of this section, 0.6% of the first $6,000 of the gross amount of sales and use tax that the vendor is or would be required to pay with the consolidated return.