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Maryland · Through 2026-01-01

Md. Code, Tax - General § 11–302

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  1. Article - Tax - General

For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be:

(1) stated separately from the sale price; and

(2) shown separately from the sale price on any record of a sale:

(i) at the time of the sale;

(ii) when the vendor issues evidence of the sale; or

(iii) when the vendor uses evidence of the sale.

Collected 2026-09-14T20:01:18Z. Source file · JSON

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