Tax assumption prohibited

  1. Law
  2. Maryland Code
  3. General
  4. Sales and Use Tax
  5. Tax Collection
  6. Tax assumption prohibited

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    Subject to § 11–302 of this title, a vendor may:

        (1)    assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and

        (2)    pay that sales and use tax on behalf of the buyer.


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