§ 11–302

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-302 (2026)

Title 11. Sales and Use Tax

Subtitle 3. Tax Computation and Statement

For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be:

(1)

stated separately from the sale price; and

(2)

shown separately from the sale price on any record of a sale:

(i)

at the time of the sale;

(ii)

when the vendor issues evidence of the sale; or

(iii)

when the vendor uses evidence of the sale.