Ch. 7 22                                    LAWS OF MARYLAND

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 329 and 381

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

329.

(A)  The tax hereby imposed shall apply and be collected by
the vendor from the purchaser at the time the sale is made
regardless of the time when the purchase price is paid and
delivered; unless the Comptroller shall provide by regulation in
the case of credit or installment sales for the payment of the
tax upon collection of the price or installments of the price or
at some other time.

(B)  IF A VENDOR IS REQUIRED TO PAY THE TAX FOR SALES MADE
THROUGH VENDING MACHINES OR UNDER THE CONDITIONS OF A PREPAYMENT
AUTHORIZATION ISSUED BY THE COMPTROLLER, THE VENDOR MAY NOT
COLLECT THE TAX FROM A PURCHASER AS A SEPARATELY STATED ITEM.

381.                                                                                                       

(A)  The tax hereby imposed shall apply and be collected by
the vendor required or permitted to collect the tax imposed by
this subtitle from the purchaser at the time the sale is made
regardless of the time when the purchase price is paid and
delivered; unless the Comptroller shall provide by regulation in
the case of credit or installment sales for the payment of the
tax upon collection of the price or installments of the price or
at some other time.

(B)  IF A VENDOR IS REQUIRED TO PAY THE TAX FOR SALES MADE
THROUGH VENDING MACHINES OR UNDER CONDITIONS OF A PREPAYMENT
AUTHORIZATION ISSUED BY THE COMPTROLLER, THE VENDOR MAY NOT
COLLECT THE TAX FROM A PURCHASER AS A SEPARATELY STATED ITEM.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

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