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2013 Maryland Code
TAX - GENERAL
§ 11-302 - Tax stated and charged separately


MD Tax-Gen Code § 11-302 (2013) What's This?

§11-302.

For each retail sale or sale for use other than a sale under § 11-405, § 11-406, or § 11-410 of this title, the sales and use tax shall be:

(1) stated 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.

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