Ch. 6

2007 Laws of Maryland

(3) if retail sales of tangible personal property or a taxable service are
made through vending or other self-service machines. [95,25%] 94.5% of the gross
receipts from the retail sales.

11-302.

For each retail sale or sale for use other than a sale under § 11-405 or § 11-406
of this title, the sales and use tax shall be:

(1)       stated [and charged! separately from the sale price: and

(2)       shown separately from the sale price on any record of a sale:
(i) at the time of the sale:

(ii) when the vendor issues evidence of the sale: or

(iii) when the vendor uses evidence of the sale.

11-402.

[A] SUBJECT TO § 11-302 OF THIS TITLE, 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]:

(1) ASSUME OR ABSORB ALL OR ANY PART OF THE SALES AND USE
TAX IMPOSED ON A RETAIL SALE OR USE: AND

(2) PAY THAT SALES AND USE TAX ON BEHALF OF THE BUYER.

11-601.

(b) (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 OR THAT THE VENDOR
ASSUMES OR ABSORBS FOR THAT SALE with the return that covers the period in
which the vendor makes that sale.

- 274 -