Ch. 1

1992 LAWS OF MARYLAND

(1)     THE PROCUREMENT IS ESSENTIAL OR IN THE BEST
INTERESTS OF THE STATE; AND

(2)     THERE IS NO OTHER KNOWN SOURCE FOR THE
PROCUREMENT AT A REASONABLE COST.

(D) IN ANY SOLICITATION, A UNIT SHALL PROVIDE NOTICE OF THE
REQUIREMENTS OF THIS SECTION.

Article - Tax - General

11-105.

(A)     [A] EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION,

A person who timely files a sales and use tax return is allowed, for the expense of
collecting and paying the tax, a credit equal to [1.2%] 0.6% of the gross amount of sales
and use tax that the person is to pay to the Comptroller.

(B)     (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION, THE
CREDIT ALLOWED UNDER THIS SECTION IS 1.2% OF THE FIRST $4,200 OF
THE GROSS AMOUNT OF SALES AND USE TAX THAT THE PERSON IS TO
PAY WITH EACH RETURN.

(2) FOR A VENDOR WHO FILES OR IS ELIGIBLE TO FILE A
CONSOLIDATED RETURN UNDER § 11-502 OF THIS TITLE, THE CREDIT
ALLOWED UNDER PARAGRAPH (1) OF THIS SUBSECTION IS 1.2% OF THE
FIRST $4,200 OF THE GROSS AMOUNT OF SALES AND USE TAX THAT THE
PERSON IS OR WOULD BE REQUIRED TO PAY WITH THE CONSOLIDATED
RETURN.

[11-407.

(a)     (1) A vendor licensed under Subtitle 7 of this title may submit to the
Comptroller an application for authority to make direct payment, to the Comptroller, of
the sales and use tax due on a purchase by that vendor.

(2)     If the Comptroller approves the application, the Comptroller may issue
to the applicant a permit to evidence the direct payment authority.

(3)     The Comptroller may:

(i) issue the permit subject to reasonable and necessary terms and
conditions; and

(ii) revoke the direct payment permit at any time for cause.

(b)     A vendor who receives evidence that the buyer has a direct payment permit is
discharged from:

(1)     the duty to collect the sales and use tax; and

(2)     the liability for the sales and use tax.]

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