Md. Code, Tax - General § 11-402
Md. Code, Tax - General § 11-402
in effectSubject to § 11–302 of this title, a vendor may:
(1) assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and
(2) pay that sales and use tax on behalf of the buyer.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-402&enactments=falseFetched: 10/17/2026