WILLIAM DONALD SCHAEFER, Governor

Ch. 2

second sentences of § 333B, and the second sentence
and the first clause of the third sentence of § 333.

Subsection (b)(1) of this section is rephrased to
state expressly that a vendor's duty to collect the
sales and use tax is waived if the required resale
certificate is provided. Therefore, the former
reference to the sale as "a taxable sale at retail" is
deleted as surplusage.

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

SUBTITLE 5. RETURNS AND RECORDS.

11-501. RETURNS OF BUYER.

(A)  REQUIRED.

A BUYER WHO FAILS TO PAY THE SALES AND USE TAX ON A PURCHASE
OR USE SUBJECT TO THE TAX TO THE VENDOR AS REQUIRED IN § 11-403
OF THIS TITLE OR WHO IS REQUIRED BY REGULATION TO FILE A RETURN
FOR A PURCHASE OR USE SUBJECT TO THE TAX SHALL COMPLETE AND FILE
WITH THE COMPTROLLER A SALES AND USE TAX RETURN:

(1)  ON OR BEFORE THE 21ST DAY OF THE MONTH THAT
FOLLOWS THE MONTH IN WHICH THE BUYER MAKES THAT PURCHASE OR USE;
AND

(2)  FOR OTHER PERIODS AND ON OTHER DATES THAT THE
COMPTROLLER SPECIFIES, BY REGULATION, INCLUDING PERIODS IN WHICH
THE BUYER DOES NOT MAKE ANY PURCHASE OR USE SUBJECT TO THE SALES
AND USE TAX.

(B)  SALES INFORMATION.

THE RETURN SHALL STATE FOR THE PERIOD THAT THE RETURN
COVERS:

(1)  THE TOTAL VALUE OF THE TANGIBLE PERSONAL PROPERTY
OR TAXABLE SERVICE THAT IS SUBJECT TO THE SALES AND USE TAX; AND

(2)  THE SALES AND USE TAX DUE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 387,
the first and third sentences and, as it related to
returns, the second sentence of § 383, and, as they
related to returns, the first sentences of § 331(a)
and (b).

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