Md. Code Ann., Tax-Gen. § 11-402
Tax assumption by vendor
Effective Jan 3, 2008Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008.State of Maryland
- (1) assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and
- (2) pay that sales and use tax on behalf of the buyer.
Subject to § 11-302 of this title, a vendor may:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008.
Formerly Art. 81, §§ 330, 382.