WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2)  THE ORDER OF THE BUYER OR THE CONTRACT OF SALE
PROVIDES FOR TANGIBLE PERSONAL PROPERTY OBTAINED OR MANUFACTURED
OUT OF THE STATE TO BE SHIPPED DIRECTLY TO THE BUYER FROM THE
POINT OF ORIGIN;

(3)  TANGIBLE PERSONAL PROPERTY, INTENDED TO BE
BROUGHT INTO THE STATE FOR USE IN THE STATE, IS DELIVERED OUTSIDE
THE STATE DIRECTLY TO THE BUYER;

(4)  THE ORDER OF THE BUYER OR THE CONTRACT OF SALE IS
MADE OR CLOSED:

(I)  BY ACCEPTANCE OR APPROVAL OUT OF THE STATE;
OR

(II)  BEFORE THE TANGIBLE PERSONAL PROPERTY
ENTERS THE STATE; OR

(5)  WHETHER TRANSPORTATION COSTS ARE PAID BY THE
VENDOR OR THE BUYER, TANGIBLE PERSONAL PROPERTY:

(I)  IS MAILED TO A BUYER IN THE STATE FROM
OUTSIDE THE STATE; OR

(II)  IS DELIVERED OUTSIDE THE STATE TO A
CARRIER FREIGHT ON BOARD OR OTHERWISE AND DIRECTED TO THE BUYER
IN THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former' Art. 81, § 378.

In the introductory language of this section, the
former words "required or permitted to collect the
tax" are deleted in light of the use of the defined
term "vendor".

Defined terms: "Buyer" § 11-101

"Sale" § 11-101 "Sale for use" § 11-101

"Sales and use tax" § 1-101

"Tangible personal property" § 11-101

"Use" § 11-101 "Vendor" § 11-101

11-405. COLLECTION EXCEPTION -- FOR SALES THROUGH VENDING
MACHINES.

A VENDOR WHO SELLS TANGIBLE PERSONAL PROPERTY THROUGH A
VENDING MACHINE:

(1)  SHALL PAY THE SALES AND USE TAX TO THE
COMPTROLLER; AND

(2)  MAY NOT COLLECT THE SALES AND USE TAX FROM THE
BUYER AS A SEPARATELY STATED ITEM.

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