Md. Code, Tax-Gen. § 11-302

Current with changes from the 2024 Legislative Session

Section 11-302 - Tax stated and charged separately

For 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.

Md. Code, TG § 11-302