Ch. 2                                    LAWS OF MARYLAND

"Sales and use tax" § 1-101
"Tangible personal property" § 11-101
"Taxable price" § 11-101 "Vendor" § 11-101

11-302. TAX STATED AND CHARGED SEPARATELY.

FOR EACH RETAIL SALE OR SALE FOR USE OTHER THAN A SALE UNDER
§ 11-405 OR § 11-406 OF THIS TITLE, THE SALES AND USE TAX SHALL
BE:

(1)  STATED AND CHARGED 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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 327 and the first sentence of § 379.

In the introductory language of this section, the
clause "other than a sale under § 11-405 or § 11-406
of this title" is added for clarity.

Also in the introductory language of this section, the

defined terms "retail sale" and "sale for use" are

substituted for the former reference to a "taxable
sale or service", for clarity.

Also in the introductory language of this section, the
defined term "sales and use tax" is substituted for
the former references to the "tax to be collected as
provided in this subtitle", for clarity.

In item (1) of this section, the former phrase "charge
for the services" is deleted as unnecessary in light
of the words "sale price".

Defined terms: "Retail sale" § 11-101
"Sale" § 11-101 "Sale for use" § 11-101
"Sales and use tax" § 1-101 "Use" § 11-101
"Vendor" § 11-101

11-303. DEPRECIATION ALLOWANCE.

(A) IN GENERAL.

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