Marina to collect tax on sale of dyed diesel fuel.

  1. Law
  2. Maryland Code
  3. General
  4. Sales and Use Tax
  5. Tax Collection
  6. Marina to collect tax on sale of dyed diesel fuel.

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    A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title:

        (1)    shall pay the sales and use tax to the Comptroller; and

        (2)    may not collect the sales and use tax from the buyer as a separately stated item.


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