# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 4. Tax Collection

#### Section 11-402

Subject to Sec. 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.

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