Ch. 2

LAWS OF MARYLAND

THE SALES AND USE TAX WERE A PART OF THE PURCHASE PRICE OF THE
TANGIBLE PERSONAL PROPERTY OR TAXABLE SERVICE AT THE TIME OF THE
SALE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the first sentence of former Art. 81, § 328, the
second clause of the first sentence of § 380, and, as
they related to the status of a vendor, the second
sentences of §§ 327 and 379.

Defined terms: "Buyer" § 11-101
"Sale" § 11-101 "Sales and use tax" § 1-101
"Tangible personal property" § 11-101
"Taxable service" § 11-101 "Vendor" § 11-101

11-402. TAX ASSUMPTION PROHIBITED.

A VENDOR MAY NOT DIRECTLY OR INDIRECTLY ADVERTISE, STATE, OR
OTHERWISE HOLD OUT THAT ANY PART OF THE SALES AND USE TAX:

(1)  WILL BE ASSUMED OR ABSORBED BY THE VENDOR;

(2)  WILL NOT BE ADDED TO THE TAXABLE PRICE OF
TANGIBLE PERSONAL PROPERTY OR A TAXABLE SERVICE; OR

(3)  WILL BE REFUNDED IF ADDED TO THE TAXABLE PRICE OF
TANGIBLE PERSONAL PROPERTY OR A TAXABLE SERVICE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 330 and the first sentence of § 382.

In item (1) and the introductory language of this
section, the defined term "vendor" is substituted for
the former word "retailer", for clarity.

In the introductory language of this section, the
defined term "sales and use tax" is substituted for
the former references to "the tax ... imposed by this
subtitle", for clarity.

Also in the introductory language of this section, the
former phrases "to the public or to any customer" are
deleted as surplusage.

In items (2) and (3) of this section, the defined term
"taxable price" is substituted for the former
references to the "selling price" and "said price",
for clarity.

Also in items (2) and (3) of this section, the. defined
term "tangible personal property" is substituted for
the, former word "property", for clarity.

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