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§ 11-302. Tax charge kept separate from sale price

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2012

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 3. Tax Computation and Statement (Refs & Annos)
Effective: July 1, 2012
MD Code, Tax - General, § 11-302
§ 11-302. Tax charge kept separate from sale price
Currentness
For each retail sale or sale for use other than a sale under § 11-405, § 11-406, or § 11-410 of this title, the sales and use tax shall be:
(1) stated separately from the sale price; and
(2) shown separately from the sale price on any record of a sale:
(i) at the time of the sale;
(ii) when the vendor issues evidence of the sale; or
(iii) when the vendor uses evidence of the sale.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008; Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012.
Formerly Art. 81, §§ 327, 379.
MD Code, Tax - General, § 11-302, MD TAX GENERAL § 11-302
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document