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§ 11-403. Vendor collection of sales and use tax

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

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: June 1, 2019
MD Code, Tax - General, § 11-403
§ 11-403. Vendor collection of sales and use tax
Currentness
“Sale” defined
(a) In this section, “sale” includes a booking transaction made through a short-term rental platform.
Duty of vendor to collect tax
(b) Except as otherwise provided in this subtitle, a vendor shall collect the applicable sales and use tax from the buyer:
(1) at the time that the sale is made, regardless of when the taxable price is paid;
(2) if the tax is based on a credit or installment sale, at the time that the Comptroller requires by regulation; or
(3) if a sale for use is not taxable when the sale is made, at the time that the use becomes taxable.
Duty of buyer to pay
(c) 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 vendor at the time required under subsection (b) of this section.
Refund when sale is rescinded or cancelled
(d) A vendor shall refund to a buyer the proportionate amount of sales and use tax that the buyer has paid if:
(1)(i) a sale is rescinded or canceled; or
(ii) the property sold is returned to the vendor; and
(2) the purchase price is wholly or partially repaid or credited.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2019, c. 704, § 1, eff. June 1, 2019; Acts 2019, c. 758, § 1, eff. June 1, 2019.
Formerly Art. 81, §§ 325, 327, 329, 347, 373, 376, 377, 379, 381.
MD Code, Tax - General, § 11-403, MD TAX GENERAL § 11-403
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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