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§ 11-401. Liability of vendor

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-401
§ 11-401. Liability of vendor
Trustee for State
(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.
Collection rights
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 327, 328, 379, 380.
MD Code, Tax - General, § 11-401, MD TAX GENERAL § 11-401
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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