Tax Collection

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

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Section
11-401

Vendor

Section
11-402

Tax assumption prohibited

Section
11-403

Collection from buyer

Section
11-403.1

Collection by marketplace facilitator.

Section
11-404

Events not affecting collection

Section
11-405

Collection exception -- For sales through vending machines

Section
11-406

Collection exception -- Prepayment of tax

Section
11-407

Collection exception -- Direct pay permit for buyer

Section
11-408

Collection exception -- When buyer required to demonstrate exemption

Section
11-409

Rebate program for retail sales

Section
11-410

Marina to collect tax on sale of dyed diesel fuel.

Section
11-411

Refund for sales and use tax paid by qualified business entity under More Jobs for Marylanders Program.