2023 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 4 - Tax Collection
Section 11-401 - Vendor

Universal Citation:
MD. Tax - General Code § 11-401 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

    (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, digital code, digital product, or taxable service at the time of the sale.

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