# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 3. Tax Computation and Statement

#### Section 11-302

For each retail sale or sale for use other than a sale under Sec. 11-405, Sec. 11-406, or Sec. 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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)