Md. Code, Tax - General § 11-302
Md. Code, Tax - General § 11-302
in effectFor 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-302&enactments=falseFetched: 10/17/2026