Md. Code, Tax-Gen. § 11-402

Current with changes from the 2024 Legislative Session
Section 11-402 - Tax assumption prohibited

Subject 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.

Md. Code, TG § 11-402