1. (1) shall pay the sales and use tax to the Comptroller; and
2. (2) may not collect the sales and use tax from the buyer as a separately stated item.

A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self-service machine:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 2021, c. 669, § 1, eff. May 30, 2021.

Formerly Art. 81, §§ 329, 381.