§ 11-403.1. Marketplace facilitator collection of sales and use tax
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2019
Effective: October 1, 2019
MD Code, Tax - General, § 11-403.1
§ 11-403.1. Marketplace facilitator collection of sales and use tax
(a)(1) A marketplace facilitator shall collect the applicable sales and use tax due on a retail sale or sale for use by a marketplace seller to a buyer in this State.
(b) Except as otherwise provided in this title, unless a buyer is otherwise required by regulation to pay the sales and use tax directly to the Comptroller, the buyer shall pay the sales and use tax to the marketplace facilitator at the time of the taxable sale described under subsection (a) of this section.
(c) A marketplace facilitator, or other appropriate party, shall refund to a buyer the proportionate amount of sales and use tax that the buyer has paid if:
(d) A marketplace facilitator shall report the sales and use tax collected under this section separately from the sales and use tax collected by the marketplace facilitator on taxable sales made directly by the marketplace facilitator, or an affiliate of the marketplace facilitator, to buyers in this State.
(e)(1) A class action may not be brought against a marketplace facilitator in a court of this State on behalf of buyers arising from or in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
(f)(1) This subsection does not apply if a marketplace facilitator and a marketplace seller are related entities.
(2) A marketplace facilitator is not liable for a failure to collect the correct amount of sales and use tax due under this section if the marketplace facilitator demonstrates to the satisfaction of the Comptroller that the failure was the result of insufficient or incorrect information provided by the marketplace seller.
(g) Nothing in this section affects the obligation of a buyer to remit the applicable sales and use tax for any taxable sale for which a marketplace facilitator fails to collect and remit the applicable sales and use tax.
(h)(1) A marketplace facilitator and marketplace seller may apply to the Comptroller for a waiver of the collection requirement under this section if:
(i)(1) If the Comptroller conducts an audit for compliance with this section, the Comptroller may audit only the marketplace facilitator for sales made by a marketplace seller that are facilitated by the marketplace facilitator.
Credits
Added by Acts 2019, c. 735, § 1, eff. Oct. 1, 2019.
MD Code, Tax - General, § 11-403.1, MD TAX GENERAL § 11-403.1
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.
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