§ 11–402
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-402 (2026)
Title 11. Sales and Use Tax
Subtitle 4. Tax Collection
§ 11–402LinkCopy Citation
Subject to § 11–302 of this title, a vendor may:
(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.