Ch. 2                                    LAWS OF MARYLAND

In the introductory language of subsection (a) and in
subsection (b) of this section, the descriptions
"engaging in business in this State and making sales
of tangible personal property for use, storage or
consumption in this State which are taxable under the
provisions of this subtitle", "not engaging in
business in this State and making any sale of tangible
personal property as described in § 376 of this
subtitle, who, upon application to the Comptroller has
been expressly authorized to collect the tax", and
"required or permitted to collect the tax", which
formerly modified the word "vendor", are deleted as
surplusage.

In subsection (a)(1) of this section, the former
reference to the time the purchase price is
"delivered" is deleted as included in the word "paid".

In subsection (a)(2) of this section, the former
phrase "upon collection of the price or installments
of the price" is deleted as surplusage.

In subsection (a)(3) of this section, the former
reference to payment "at the time of the importation
or storage" in the State of tangible personal property
bought outside the State and stored in the State
pending shipment to another state is deleted as
included in the reference to a use that is taxed "at
the time the use becomes taxable", for clarity.

In the introductory language of subsection (b) of this
section, the defined term "buyer" is substituted for
the former reference to "[a]ny person who uses, stores
or consumes tangible personal property or services
subject to tax under the provisions of this subtitle",
for clarity and brevity.

Defined terms: "Buyer" § 11-101
"Comptroller" § 1-101 "Property" § 1-101
"Sale" § 11-101 "Sale for use" § 11-101
"Sales and use tax" § 1-101
"Taxable price" § 11-101 "Use" § 11-101
"Vendor" § 11-101

11-404. EVENTS NOT AFFECTING COLLECTION.

THE COLLECTION OF THE SALES AND USE TAX ON A SALE FOR USE IN
THE STATE IS NOT AFFECTED EVEN IF:

(1) AS A RESULT OF SOLICITATION BY THE VENDOR IN A
CATALOG OR OTHER WRITTEN ADVERTISEMENT, THE ORDER OF THE BUYER OR
THE CONTRACT OF SALE IS DELIVERED, MAILED, OR OTHERWISE
TRANSMITTED OUT OF THE STATE TO THE VENDOR;

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