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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-401

§ 11-401

Official textmgaleg.maryland.gov

# (a)

A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.

# (b)

A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property, digital code, digital product, or taxable service at the time of the sale.

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In this article (40 sections)
  1. gtg-11-228 · § 11-228
  2. gtg-11-229 · § 11-229
  3. gtg-11-230 · § 11-230
  4. gtg-11-231 · § 11-231
  5. gtg-11-232 · § 11-232
  6. gtg-11-233 · § 11-233
  7. gtg-11-235 · § 11-235
  8. gtg-11-236 · § 11-236
  9. gtg-11-237 · § 11-237
  10. gtg-11-238 · § 11-238
  11. gtg-11-239 · § 11-239
  12. gtg-11-240 · § 11-240
  13. gtg-11-241 · § 11-241
  14. gtg-11-242 · § 11-242
  15. gtg-11-243 · § 11-243
  16. gtg-11-244 · § 11-244
  17. gtg-11-245 · § 11-245
  18. gtg-11-301 · § 11-301
  19. gtg-11-302 · § 11-302
  20. gtg-11-303 · § 11-303
  21. gtg-11-401 · § 11-401
  22. gtg-11-402 · § 11-402
  23. gtg-11-403.1 · § 11-403.1
  24. gtg-11-403 · § 11-403
  25. gtg-11-404 · § 11-404
  26. gtg-11-405 · § 11-405
  27. gtg-11-406 · § 11-406
  28. gtg-11-407 · § 11-407
  29. gtg-11-408 · § 11-408
  30. gtg-11-409 · § 11-409
  31. gtg-11-410 · § 11-410
  32. gtg-11-411 · § 11-411
  33. gtg-11-501 · § 11-501
  34. gtg-11-502.1 · § 11-502.1
  35. gtg-11-502.2 · § 11-502.2
  36. gtg-11-502 · § 11-502
  37. gtg-11-503 · § 11-503
  38. gtg-11-504 · § 11-504
  39. gtg-11-505 · § 11-505
  40. gtg-11-601 · § 11-601
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