{"data":{"id":"us-md/md.-code-tax-general-11-502","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–502","heading":"","body":"(a) Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return:\n(1) on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale for use; and\n(2) for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the vendor does not make any retail sale or sale for use.\n(b) A return shall state, for the period that the return covers:\n(1) for a vendor making a retail sale in the State:\n(i) the gross proceeds of the business of the vendor;\n(ii) the taxable price of sales on which the sales and use tax is computed; and\n(iii) the sales and use tax due; and\n(2) for a vendor making a sale for use:\n(i) the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and\n(ii) the sales and use tax due.\n(c) If the Comptroller approves, a vendor engaging in more than 1 business in which the vendor makes retail sales or sales for use may file a consolidated return covering the activities of the businesses.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-502","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ab2c4364d21f5930e6167bb3dea1c1897534d827d3bf026b4a36996cf57144e9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-501","next":"us-md/md.-code-tax-general-11-502.1"},"notice":"GroundRules: Original legal text. Not legal advice."}