Maryland Statutes
§ 11-401
Maryland § 11-401
This text of Maryland § 11-401 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 11-401 (2026).
Text
(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.
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 11-401, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-401.