<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-405" title_number="11" title_name="Sales and Use Tax" subtitle_number="4" subtitle_name="Tax Collection">
  <text>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:</text>
  <level label="1">
    <text>shall pay the sales and use tax to the Comptroller; and</text>
  </level>
  <level label="2">
    <text>may not collect the sales and use tax from the buyer as a separately stated item.</text>
  </level>
</section>
