Ch. 2

LAWS OF MARYLAND

COVERS THE PERIOD IN WHICH THE BUYER MAKES THAT PURCHASE OR USE.

(B)  VENDOR.

(1)  A VENDOR WHO MAKES A SALE SUBJECT TO THE SALES
AND USE TAX SHALL PAY THE SALES AND USE TAX THAT THE VENDOR
COLLECTS FOR THAT SALE WITH THE RETURN THAT COVERS THE PERIOD IN
WHICH THE VENDOR MAKES THAT SALE.

(2)  A VENDOR WHO, UNDER A DIRECT PAYMENT PERMIT,
MAKES A PURCHASE OR USE SUBJECT TO THE SALES AND USE TAX SHALL
PAY THE SALES AND USE TAX FOR THAT PURCHASE OR USE WITH THE
RETURN THAT COVERS THE PERIOD IN WHICH THE VENDOR MAKES THAT
PURCHASE OR USE.

(3)  A VENDOR WHO MAKES A SALE SUBJECT TO THE SALES
AND USE TAX UNDER A PREPAYMENT AUTHORIZATION OR THROUGH A VENDING
MACHINE SHALL PAY THE SALES AND USE TAX ON THAT SALE WITH THE
RETURN THAT COVERS THE PERIOD IN WHICH THE VENDOR MAKES THAT
SALE.

(C)  PERSONAL LIABILITY.

PERSONAL LIABILITY FOR THE SALES AND USE TAX AND FOR THE
INTEREST AND PENALTIES OF THE TAX EXTENDS TO:

(1)  A BUYER OR ANY OFFICER OF A CORPORATE BUYER FOR
TAX THAT THE BUYER DOES NOT PAY TO:

(I)  THE VENDOR AS REQUIRED IN § 11-403 OF THIS
TITLE; OR

(II)  THE COMPTROLLER AS REQUIRED BY REGULATION;
AND

(2)  A VENDOR OR ANY OFFICER OF A CORPORATE VENDOR FOR
TAX THAT THE VENDOR DOES NOT:

(I)  COLLECT FROM THE BUYER AS REQUIRED IN §
11-403 OF THIS TITLE; OR

(II)  PAY TO THE COMPTROLLER AS REQUIRED IN
SUBSECTION (B) OF THIS SECTION.

REVISOR'S NOTE: Subsections (a), (b)(1), and (c) of this
section are new language derived without substantive
change from former Art. 81, §§ 337, 339, 388, and 390,
and the first clause of the first sentences and the
second sentences of §§ 328 and 380, the first and
fourth sentences and as it related to tax payment, the
second clause of the second sentence of § 383, and §
331(b) and the second sentence and, as it related to
payment, the first sentence of (a).

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