Md. Code, Tax - General § 11-401

Md. Code, Tax - General § 11-401
in effect
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(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. (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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-401&enactments=falseFetched: 10/17/2026

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