{"data":{"id":"us-md/md.-code-tax-general-11-401","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–401","heading":"","body":"(a) A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.\n(b) A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property, digital code, digital product, or taxable service at the time of the sale.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-401","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ee3041b5f81b4201a29eabc5780e6e777542b743737c2f209319950f9d8c05c5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-303","next":"us-md/md.-code-tax-general-11-402"},"notice":"GroundRules: Original legal text. Not legal advice."}