Ch. 2                                    LAWS OF MARYLAND

(I)  UNDER WHOM THE AGENT OPERATES; OR

(II)  FROM WHOM THE AGENT OBTAINS THE TANGIBLE
PERSONAL PROPERTY OR TAXABLE SERVICE FOR SALE.

REVISOR'S NOTE: Paragraph (2) and the introductory language
of paragraph (1) of this subsection is new language
derived without substantive change from former Art.
81, §§ 324(b) and 372(b).

Paragraph (l)(i) through (iii) of this subsection is
new language substituted for the former language
"selling property or rendering services upon the sale
of which a tax is imposed under § 325 of this
subtitle" and "making sales in this State or elsewhere
of tangible personal property or services subject to
the tax imposed by this subtitle", for clarity.

Paragraph (2) of this subsection is revised as a part
of the definition of the word "vendor", rather than as
a power of the Comptroller, to avoid repetition of
phrases such as "or any other person the Comptroller
treats as a vendor jointly responsible with his
principal, employer or supervisor, for the collection
and payment of the tax imposed by this subtitle", for
brevity and clarity.

Defined terms: "Comptroller" § 1-101
"Person" §§ 1-101 and 11-101 "Sale" § 11-101
"Tangible personal property" § 11-101
"Taxable service" § 11-101

11-102. IMPOSITION OF TAX.

(A)  SALES AND USE TAX IMPOSED.

EXCEPT AS OTHERWISE PROVIDED IN THIS TITLE, A TAX IS IMPOSED
ON:

(1)  A RETAIL SALE IN THE STATE; AND

(2)  A USE, IN THE STATE, OF TANGIBLE PERSONAL
PROPERTY OR A TAXABLE SERVICE.

(B)  LIMITATION ON POLITICAL SUBDIVISIONS.

A COUNTY, MUNICIPAL CORPORATION, SPECIAL TAXING DISTRICT, OR
OTHER POLITICAL SUBDIVISION OF THE STATE MAY NOT IMPOSE ANY
RETAIL SALE OR USE TAX EXCEPT:

(1)  THE ADMISSIONS AND AMUSEMENT TAX;

(2)  A SALES TAX OR USE TAX THAT WAS IN EFFECT ON
JANUARY 1, 1971; OR

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