§ 11-502

# (a)

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:

# (1)

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

# (2)

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.

# (b)

A return shall state, for the period that the return covers:

# (1)

for a vendor making a retail sale in the State:

(i) the gross proceeds of the business of the vendor;

(ii) the taxable price of sales on which the sales and use tax is computed; and

(iii) the sales and use tax due; and

# (2)

for a vendor making a sale for use:

(i) the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and

(ii) the sales and use tax due.

# (c)

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.