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2020 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection
- Section 11-401 - Vendor
- Section 11-402 - Tax Assumption Prohibited
- Section 11-403 - Collection From Buyer
- Section 11-403.1 - Collection by Marketplace Facilitator
- Section 11-404 - Events Not Affecting Collection
- Section 11-405 - Collection Exception -- for Sales Through Vending Machines
- Section 11-406 - Collection Exception -- Prepayment of Tax
- Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer
- Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption
- Section 11-409 - Rebate Program for Retail Sales
- Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel
- Section 11-411 - Refund for Sales and Use Tax Paid by Qualified Business Entity Under More Jobs for Marylanders Program
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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