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U.S. State Codes
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Maryland
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Tax - General
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Title 11 - Sales and Use Tax
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Subtitle 4 - Tax Collection
Subtitle 4 - Tax Collection
§ 11-401. Vendor
§ 11-402. Tax assumption prohibited
§ 11-403. Collection from buyer
§ 11-403.1. Collection by marketplace facilitator.
§ 11-404. Events not affecting collection
§ 11-405. Collection exception -- For sales through vending machines
§ 11-406. Collection exception -- Prepayment of tax
§ 11-407. Collection exception -- Direct pay permit for buyer
§ 11-408. Collection exception -- When buyer required to demonstrate exemption
§ 11-409. Rebate program for retail sales
§ 11-410. Marina to collect tax on sale of dyed diesel fuel.
§ 11-411. Refund for sales and use tax paid by qualified business entity under More Jobs for Marylanders Program.