A buyer who fails to pay the sales and use tax on a purchase or use subject to the tax to the vendor as required in § 11–403 of this title or to a marketplace facilitator as required in § 11–403.1 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall complete, under oath, and file with the Comptroller a sales and use tax return: on or before the 20th day of the month that follows the month in which the buyer makes that purchase or use; and for other periods and on other dates that the Comptroller specifies, by regulation, including periods in which the buyer does not make any purchase or use subject to the sales and use tax. The return shall state for the period that the return covers: the total value of the tangible personal property, digital code, digital product, or taxable service that is subject to the sales and use tax; and the sales and use tax due.

Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return: on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale for use; and for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the vendor does not make any retail sale or sale for use. A return shall state, for the period that the return covers: for a vendor making a retail sale in the State: the gross proceeds of the business of the vendor; the taxable price of sales on which the sales and use tax is computed; and the sales and use tax due; and for a vendor making a sale for use: the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and the sales and use tax due. If the Comptroller approves, a vendor engaging in more than 1 business in which the vendor makes retail sales or sales for use may file a consolidated return covering the activities of the businesses.

Each marketplace facilitator shall complete, under oath, and file with the Comptroller a sales and use tax return: on or before the 20th day of the month that follows the month in which a marketplace seller makes any retail sale or sale for use through the marketplace facilitator; and for other periods and on other dates that the Comptroller specifies by regulation, including periods in which a marketplace seller does not make any retail sale or sale for use through the marketplace facilitator. A return shall state, for the period that the return covers: for a marketplace facilitator facilitating a retail sale or a sale for use: the marketplace facilitator’s gross revenues from the sales of marketplace sellers that the marketplace facilitator has facilitated and delivered in the State; the taxable price of sales of those marketplace sellers on which the sales and use tax is computed; and the sales and use tax due; and for a marketplace facilitator facilitating a sale for use: the total value of the tangible personal property, digital code, digital product, or taxable service sold by marketplace sellers the use of which became subject to the sales and use tax; and the sales and use tax due. If the Comptroller approves, a marketplace facilitator engaging in more than one business in which the marketplace facilitator facilitates retail sales or sales for use may file a consolidated return covering the activities of the businesses.

For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.

If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file a sales and use tax return for the period that the Comptroller considers reasonable.

A vendor shall keep: complete and accurate records of: all retail sales and sales for use; and the sales and use tax collected; and other records in the form that the Comptroller requires by regulation, including bills of lading and invoices. A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours. A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller: consents in writing to an earlier destruction of the records; or requires in writing that the records be kept longer.

A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not: the transferor lists the Comptroller as a creditor; or the transferee or auctioneer knows that the transferor owes any sales and use tax. If the Comptroller finds that the transferor owes sales and use tax, the Comptroller shall file a claim for sales and use tax due from the transferor at the address required in the notice to creditors. If the Comptroller files a claim under subsection (b) of this section, the transferee or auctioneer shall withhold the amount stated in the claim from distribution to the transferor.