2013 Maryland Code
TAX - GENERAL
§ 11-401 - Vendor
§11-401.
(a) A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.
(b) A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property or taxable service at the time of the sale.
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