COMAR 03.06.01.07 — § 7

.07 Sales Where It Is Impractical to Establish the Amount of Property to Be Resold.
A.
Except as provided in
§D of this regulation
, if at the time of a sale, it is impractical for the buyer to establish the actual amount of the property, digital code, digital product, or taxable service being purchased which is to be resold, the tax shall be paid on the entire amount of the sale, either if the buyer has reason to believe that a majority of the tangible personal property, digital code, digital product, or taxable service will not be resold, or if the buyer cannot determine whether or not a majority of the tangible personal property, taxable service, digital code, or digital product will be resold. If any portion of the property is later resold without having first been used by the buyer, the buyer may apply for a refund of the taxes attributable to this property, digital code, digital product, or taxable service within 4 years of the date of purchase.
B.
If no tax is paid upon the purchase of tangible personal property, digital codes, digital products, or taxable services pursuant to
§A of this regulation
, the buyer shall include the cost of that portion converted to the buyer's personal use as a purchase subject to the sales and use tax on the return to be filed for the period in which the property was converted.
C.
The procedure described in §B shall also be followed by any person who purchases tangible personal property, digital codes, digital products, or taxable services for resale without paying the tax, and who subsequently converts the property, digital codes, digital products, or taxable services to personal use.
D.
A buyer who provides a vendor with a multiple points of use certificate which includes a resale to a related entity as provided for in
Regulation .49 of this chapter
may not apply for a refund based on a claim that it was impractical at the time of purchase to establish the amount of property to be resold.
Cross References
03.06.01.03E

Cross References
03.06.01.03E

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