Maryland Tax - General Section 11-302

      For each retail sale or sale for use other than a sale under § 11-405 or § 11-406 of this title, the sales and use tax shall be:

            (1)      stated and charged 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;

                  (ii)      when the vendor issues evidence of the sale; or

                  (iii)      when the vendor uses evidence of the sale.