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§ 11-502. Vendor tax return required

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2019

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 5. Returns and Records (Refs & Annos)
Effective: October 1, 2019
MD Code, Tax - General, § 11-502
§ 11-502. Vendor tax return required
Currentness
In general
(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.
Sales information
(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.
Consolidated return
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 225; Acts 1992, 1st Sp. Sess., c. 1, § 5; Acts 1993, c. 406; Acts 2003, c. 203, § 24, eff. July 1, 2003; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019.
Formerly Art. 81, §§ 335, 336, 367, 385, 386, 399.
MD Code, Tax - General, § 11-502, MD TAX GENERAL § 11-502
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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