reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-228 - Tax-Free Period

(a)    In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.
(b)    (1)    Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this subsection shall apply.
(2)    During the tax–free period for back–to–school shopping established under paragraph (1) of this subsection, the sales and use tax does not apply to:
(i)    the sale of any item of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less; or
(ii)    the first $40 of the taxable price of any backpack or bookbag.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.
(3)    “Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.
(4)    (i)    “Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
(ii)    “Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.
(b)    The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-231 - Lodging at Corporate Training Center

The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1)    is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus;
(2)    provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3)    does not offer lodging services to the general public.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-232 - Redevelopment Areas. [Effective Until July 1, 2036]

// EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 603 AND 604 OF 2016 //
(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Target redevelopment area” means any real property owned or leased by a person in Baltimore County that:
(i)    was previously owned at any time by Bethlehem Steel Corporation, or any of its subsidiaries; and
(ii)    was, as of January 1, 2016, the subject of an approved application for participation in the Voluntary Cleanup Program under Title 7, Subtitle 5 of the Environment Article.
(4)    “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.
(b)    The sales and use tax does not apply to a sale of construction material or warehousing equipment, if:
(1)    the material or equipment is purchased by a person solely for use in a target redevelopment area; and
(2)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-235 - Cleaning Commercial or Industrial Building Owned by Common Ownership Community or Retirement Community

(a)    The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:
(1)    classrooms;
(2)    dining;
(3)    exercise;
(4)    food preparation or cooking;
(5)    meetings or gatherings;
(6)    offices used by the common ownership community for management of the community;
(7)    recreation;
(8)    security;
(9)    sports;
(10)    storage; or
(11)    any other common use.
(b)    The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-236 - Sales and Use Tax Inapplicable to Certain Sales of Construction Material -- Implementing Regulations

(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Laurel Park racing facility site” has the meaning stated in § 10–601 of the Economic Development Article.
(4)    “Pimlico site” has the meaning stated in § 10–601 of the Economic Development Article.
(b)    The sales and use tax does not apply to a sale of construction material, if:
(1)    the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment at the Laurel Park racing facility site or Pimlico site;
(2)    the sale is made before January 1, 2026; and
(3)    the buyer provides the vendor with eligibility of the exemption issued by the Comptroller.
(c)    The Comptroller shall adopt regulations to implement this section.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report

// EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 638 OF 2020 //
(a)    The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:
(1)    has a maximum gross takeoff weight of less than 12,500 pounds; or
(2)    (i)    has a maximum gross takeoff weight of 12,500 pounds or more; and
(ii)    is primarily used in interstate or foreign commerce.
(b)    On or before December 31 each year, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on:
(1)    the amount of sales and use tax revenue lost from the exemption under this section; and
(2)    any change to the number of aviation technicians employed in the State as a result of the exemption under this section.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-238 - Construction Material or Warehousing Equipment -- Sales and Use Tax Exemption in Qualified Opportunity Zone or Target Redevelopment Area

// EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF 2020 //
(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Qualified opportunity zone” means any real property owned or leased by a person in Baltimore County that:
(i)    as of January 1, 2020, was designated as:
1.    an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and
2.    an opportunity zone under § 1400Z–1 of the Internal Revenue Code; and
(ii)    was previously owned at any time by the United States or its subsidiaries, successors, or assigns.
(4)    “Target redevelopment area” means any real property owned or leased by a person in Washington County that:
(i)    as of January 1, 2020, was designated as:
1.    an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and
2.    was previously owned at any time by CSX Railroad or its subsidiaries, successors, or assigns; or
(ii)    was previously owned at any time by the United States or its subsidiaries, successors, or assigns.
(5)    “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.
(b)    The sales and use tax does not apply to a sale of construction material or warehousing equipment if:
(1)    the material or equipment is purchased by a person solely for use in a qualified opportunity zone or target redevelopment area; and
(2)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used

(a)    In this section:
(1)    “licensed caterer” means the holder of a food service facility license issued by a county that offers catering services in connection with a specific event; and
(2)    “licensed caterer” does not include a food service facility that is primarily engaged in the preparation and service of food to the general public at the facility.
(b)    The sales and use tax does not apply to the sale of materials, equipment, or supplies to a licensed caterer if the materials, equipment, or supplies are:
(1)    to be used by the caterer to perform a contract for catering services; and
(2)    (i)    intended for resale by the caterer; and
(ii)    to be used directly or predominantly by the caterer in performing a catering contract that includes the provision of food and beverages.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-241 - Sales and Use Tax Inapplicable to Sale of Certain Construction Materials for Public School Facility -- Adoption of Regulations

(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Public school facility” has the meaning stated in § 10–601 of the Economic Development Article.
(b)    The sales and use tax does not apply to a sale of construction material if:
(1)    the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment of a public school facility that is managed by the Maryland Stadium Authority;
(2)    the sale is made on or after June 1, 2020; and
(3)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
(c)    The Comptroller shall adopt regulations to implement this section.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas

// EFFECTIVE UNTIL JUNE 30, 2031 PER CHAPTERS 281 AND 282 OF 2021 //
(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that:
1.    is used to construct or renovate:
A.    a building;
B.    a structure;
C.    an improvement on land; or
D.    infrastructure, including water, sewer, and other utility systems; and
2.    typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Federal facilities redevelopment area” means any real property in Cecil County that:
(i)    was previously owned at any time by the federal government;
(ii)    was transferred from the federal government to the State or to an entity established under Title 11, Subtitle 4 of the Economic Development Article; and
(iii)    is entirely under the environmental oversight and management of:
1.    the State Hazardous Substance Response Plan under Title 7, Subtitle 2 of the Environment Article; or
2.    the Voluntary Cleanup Program under Title 7, Subtitle 5 of the Environment Article.
(4)    “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.
(b)    The sales and use tax does not apply to a sale of construction material or warehousing equipment if:
(1)    the material or equipment is purchased by a person solely for use in a federal facilities redevelopment area; and
(2)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 2 - Exemptions › Section 11-243 - Sales and Use Tax Inapplicable to Construction Material for Hagerstown Multi-Use Sports and Events Facility -- Adoption of Regulations

(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.
(ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.
(3)    “Hagerstown Multi–Use Sports and Events Facility” has the meaning stated in § 10–601 of the Economic Development Article.
(4)    “Prince George’s County Blue Line Corridor facility” has the meaning stated in § 10–601 of the Economic Development Article.
(5)    “Sports entertainment facility” has the meaning stated in § 10–601 of the Economic Development Article.
(b)    The sales and use tax does not apply to a sale of construction material if:
(1)    the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment of:
(i)    the Hagerstown Multi–Use Sports and Events Facility that is managed by the Maryland Stadium Authority;
(ii)    a sports entertainment facility; or
(iii)    a Prince George’s County Blue Line Corridor facility;
(2)    the sale is made on or after October 1, 2021; and
(3)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
(c)    The Comptroller shall adopt regulations to implement this section.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 3 - Tax Computation and Statement › Section 11-301 - Computation of Tax

The sales and use tax is computed on:
(1)    the taxable price of each separate sale;
(2)    if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or
(3)    if retail sales of tangible personal property or a taxable service are made through vending or other self–service machines, 94.5% of the gross receipts from the retail sales.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 3 - Tax Computation and Statement › Section 11-302 - Tax Stated and Charged Separately

For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be:
(1)    stated 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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 3 - Tax Computation and Statement › Section 11-303 - Depreciation Allowance

(a)    A buyer is allowed a depreciation allowance as an adjustment to taxable price if:
(1)    tangible personal property, a digital code, a digital product, or a taxable service is acquired before the tangible personal property, digital code, or digital product is brought into the State for use in the State or before the taxable service is used in the State; and
(2)    the use first occurs in another state or federal jurisdiction.
(b)    The allowance under subsection (a) of this section for each full year that follows the date of purchase is 10% of the taxable price paid to acquire the tangible personal property, digital code, digital product, or taxable service.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-401 - Vendor

(a)    A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.
(b)    A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property, digital code, digital product, or taxable service at the time of the sale.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-402 - Tax Assumption Prohibited

Subject to § 11–302 of this title, a vendor may:
(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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-403 - Collection From Buyer

(a)    In this section, “sale” includes a booking transaction made through a short–term rental platform.
(b)    Except as otherwise provided in this subtitle, a vendor shall collect the applicable sales and use tax from the buyer:
(1)    at the time that the sale is made, regardless of when the taxable price is paid;
(2)    if the tax is based on a credit or installment sale, at the time that the Comptroller requires by regulation; or
(3)    if a sale for use is not taxable when the sale is made, at the time that the use becomes taxable.
(c)    Except as otherwise provided in this title, unless a buyer is otherwise required by regulation to pay the sales and use tax directly to the Comptroller, the buyer shall pay the sales and use tax to the vendor at the time required under subsection (b) of this section.
(d)    A vendor shall refund to a buyer the proportionate amount of sales and use tax that the buyer has paid if:
(1)    (i)    a sale is rescinded or canceled; or
(ii)    the property sold is returned to the vendor; and
(2)    the purchase price is wholly or partially repaid or credited.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-404 - Events Not Affecting Collection

The collection of the sales and use tax on a sale for use in the State is not affected even if:
(1)    as a result of solicitation by the vendor in a catalog or other written advertisement, the order of the buyer or the contract of sale is delivered, mailed, or otherwise transmitted out of the State to the vendor;
(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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-405 - Collection Exception -- for Sales Through Vending Machines

A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self–service 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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-406 - Collection Exception -- Prepayment of Tax

(a)    (1)    If the nature of a vendor’s business makes the collection of the sales and use tax at the time of a retail sale impracticable, the vendor may submit to the Comptroller an application for authority to prepay the tax.
(2)    If the Comptroller approves the application, the Comptroller may impose on the applicant any condition that is reasonable under the circumstances.
(3)    If the Comptroller denies an application or imposes a condition on the applicant, the Comptroller shall:
(i)    give the applicant notice of the action; and
(ii)    schedule a prompt hearing for review of the action.
(4)    An applicant may waive the hearing under paragraph (3) of this subsection.
(b)    A vendor who obtains authority to prepay the tax under this section:
(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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer

(a)    (1)    Except as provided in subsection (c) of this section, on or after July 1, 1993, the Comptroller may not:
(i)    grant the authority to make direct payment, to the Comptroller, of sales and use tax due on purchases by a vendor; or
(ii)    issue permits evidencing such authority.
(2)    Notwithstanding the provisions of paragraph (1) of this subsection, the Comptroller may continue to administer direct payment permits issued to vendors before July 1, 1993.
(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.
(c)    (1)    (i)    The Comptroller may enter into an effective rate agreement with a vendor licensed under Subtitle 7 of this title to allow the vendor to compute its sales and use tax liability for purchases made by the vendor for a specific period using a predetermined agreed-upon effective rate, eliminating the need to determine the liability on a transaction-by-transaction basis.
(ii)    An effective rate agreement:
1.    shall specify the types of records to be maintained by the vendor; and
2.    may exclude specified types of purchases or purchases in excess of specified dollar amounts.
(iii)    The Comptroller may void an effective rate agreement entered into under this subsection if the vendor’s operations significantly change during the term of the agreement.
(2)    (i)    If the Comptroller enters into an effective rate agreement with a vendor under this subsection, the Comptroller may issue a direct payment permit authorizing the vendor to make direct payment, to the Comptroller, of the sales and use tax due on purchases by that vendor that are subject to the effective rate agreement.
(ii)    A direct payment permit issued under this paragraph remains in effect as long as the effective rate agreement is in effect.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-409 - Rebate Program for Retail Sales

Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall require the buyer of a household appliance to certify that:
(1)    the household appliance was purchased at a retail sale in the State; or
(2)    the buyer paid the applicable State sales and use tax.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 4 - Tax Collection › Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel

A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title:
(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.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 5 - Returns and Records › Section 11-501 - Returns of Buyer

(a)    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 to a marketplace facilitator as required in § 11–403.1 of this title or who is required by regulation to file a return for a purchase or use subject to the tax shall complete, under oath, and file with the Comptroller a sales and use tax return:
(1)    on or before the 20th 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)    The return shall state for the period that the return covers:
(1)    the total value of the tangible personal property, digital code, digital product, or taxable service that is subject to the sales and use tax; and
(2)    the sales and use tax due.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 5 - Returns and Records › Section 11-502 - Returns of Vendor

(a)    Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return:
(1)    on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale for use; and
(2)    for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the vendor does not make any retail sale or sale for use.
(b)    A return shall state, for the period that the return covers:
(1)    for a vendor making a retail sale in the State:
(i)    the gross proceeds of the business of the vendor;
(ii)    the taxable price of sales on which the sales and use tax is computed; and
(iii)    the sales and use tax due; and
(2)    for a vendor making a sale for use:
(i)    the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and
(ii)    the sales and use tax due.
(c)    If the Comptroller approves, a vendor engaging in more than 1 business in which the vendor makes retail sales or sales for use may file a consolidated return covering the activities of the businesses.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 5 - Returns and Records › Section 11-502.1 - Returns of Marketplace Facilitator

(a)    Each marketplace facilitator shall complete, under oath, and file with the Comptroller a sales and use tax return:
(1)    on or before the 20th day of the month that follows the month in which a marketplace seller makes any retail sale or sale for use through the marketplace facilitator; and
(2)    for other periods and on other dates that the Comptroller specifies by regulation, including periods in which a marketplace seller does not make any retail sale or sale for use through the marketplace facilitator.
(b)    A return shall state, for the period that the return covers:
(1)    for a marketplace facilitator facilitating a retail sale or a sale for use:
(i)    the marketplace facilitator’s gross revenues from the sales of marketplace sellers that the marketplace facilitator has facilitated and delivered in the State;
(ii)    the taxable price of sales of those marketplace sellers on which the sales and use tax is computed; and
(iii)    the sales and use tax due; and
(2)    for a marketplace facilitator facilitating a sale for use:
(i)    the total value of the tangible personal property, digital code, digital product, or taxable service sold by marketplace sellers the use of which became subject to the sales and use tax; and
(ii)    the sales and use tax due.
(c)    If the Comptroller approves, a marketplace facilitator engaging in more than one business in which the marketplace facilitator facilitates retail sales or sales for use may file a consolidated return covering the activities of the businesses.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 5 - Returns and Records › Section 11-504 - Records

(a)    A vendor shall keep:
(1)    complete and accurate records of:
(i)    all retail sales and sales for use; and
(ii)    the sales and use tax collected; and
(2)    other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
(b)    A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.
(c)    A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:
(1)    consents in writing to an earlier destruction of the records; or
(2)    requires in writing that the records be kept longer.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 5 - Returns and Records › Section 11-505 - Bulk Transfers

(a)    A transferee or auctioneer in a bulk transfer, as defined in § 6-102 of the Commercial Law Article, shall mail to the Comptroller the notice to creditors, as required in §§ 6-107 and 6-108 of the Commercial Law Article, whether or not:
(1)    the transferor lists the Comptroller as a creditor; or
(2)    the transferee or auctioneer knows that the transferor owes any sales and use tax.
(b)    If the Comptroller finds that the transferor owes sales and use tax, the Comptroller shall file a claim for sales and use tax due from the transferor at the address required in the notice to creditors.
(c)    If the Comptroller files a claim under subsection (b) of this section, the transferee or auctioneer shall withhold the amount stated in the claim from distribution to the transferor.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-701 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    (1)    “Engage in the business of an out–of–state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State.
(2)    “Engage in the business of an out–of–state vendor” includes:
(i)    permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;
(ii)    having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service; or
(iii)    entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.
(c)    (1)    “Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.
(2)    “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.
(d)    (1)    “License” means a license issued by the Comptroller:
(i)    to engage in the business of an out–of–state vendor;
(ii)    to engage in the business of a retail vendor; or
(iii)    to engage in the business of a marketplace facilitator.
(2)    “License” includes a special license issued under § 11–707 of this subtitle.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-702 - License Required

A person shall be licensed by the Comptroller before the person may:
(1)    engage in the business of an out–of–state vendor in the State;
(2)    engage in the business of a retail vendor in the State; or
(3)    engage in the business of a marketplace facilitator.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-703 - Applications for License

An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:
(1)    for each place of business in the State where the applicant sells tangible personal property, a digital code, a digital product, or a taxable service;
(2)    if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
(3)    if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-705 - Scope of License

While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee:
(1)    to engage in the business of an out–of–state vendor;
(2)    to engage in the business of a retail vendor; or
(3)    to engage in the business of a marketplace facilitator.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-706 - Term of License

(a)    Except as otherwise provided in this section, a license is effective until it is:
(1)    surrendered by the licensee; or
(2)    revoked for cause by the Comptroller.
(b)    (1)    If a partnership that is licensed to engage in the business of a retail vendor is dissolved by the death of a partner, the surviving partner or partners may operate under the license for not more than 60 days after the date of dissolution.
(2)    If a person who is licensed to engage in the business of a retail vendor dies, the heirs or legal representative of the licensee may operate under the license for the period of time necessary for the administration of the licensee’s estate.
(3)    If a person who is licensed to engage in the business of a retail vendor declares bankruptcy, the receiver or trustee in bankruptcy may operate under the license for the period of time necessary for the administration of the licensee’s assets.
(4)    If 2 or more persons who constitute a single vendor licensed to engage in the business of a retail vendor operate at 1 place of business under 1 license, the retirement of 1 or more persons from the business or the addition of 1 or more persons to the business will not affect the license or require a new license for the place of business.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-707 - Special License to Collect Tax

(a)    The Comptroller may issue a special license to an applicant who:
(1)    is not required to be licensed as an out–of–state vendor or a retail vendor;
(2)    operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and
(3)    submits to the Comptroller an application on the form that the Comptroller requires.
(b)    While it is effective, a special license authorizes the licensee to collect the sales and use tax.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-710 - Denials, Reprimands, Suspensions, and Revocations -- Grounds

Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license:
(1)    if the applicant or licensee:
(i)    fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or
(ii)    fraudulently or deceptively uses a license; or
(2)    for cause.
2023 Maryland Statutes › Tax - General › Title 11 - Sales and Use Tax › Subtitle 7 - Licensing › Section 11-711 - Denials, Reprimands, Suspensions, and Revocations -- Hearings

(a)    Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)    The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)    The Comptroller may administer oaths in connection with any proceeding under this section.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 1 - Definitions; General Provisions › Section 12-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Cigarette” means any size or shaped roll for smoking that is made of tobacco or tobacco mixed with another ingredient and wrapped in paper or in any other material except tobacco.
(c)    “Manufacturer” means a person who acts as a manufacturer as defined in § 16–201 of the Business Regulation Article or as an other tobacco products manufacturer as defined in § 16.5–101 of the Business Regulation Article.
(d)    “Other tobacco product” has the meaning stated for “other tobacco products” in § 16.5–101 of the Business Regulation Article.
(e)    “Other tobacco products retailer” means a person authorized under § 16.5–205(b) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.
(f)    “Out–of–state seller” means a person:
(1)    located outside the State that sells, holds for sale, ships, or delivers premium cigars or pipe tobacco to consumers in the State if, during the previous calendar year or the current calendar year:
(i)    the person’s gross revenue from the sale of premium cigars or pipe tobacco in the State exceeds $100,000; or
(ii)    the person sold premium cigars or pipe tobacco into the State in 200 or more separate transactions; and
(2)    who is required to hold a remote tobacco seller license under Title 16.9 of the Business Regulation Article.
(g)    “Pipe tobacco” has the meaning stated in § 16.5–101 of the Business Regulation Article.
(h)    “Premium cigars” has the meaning stated in § 16.5–101 of the Business Regulation Article.
(i)    “Sell” means to exchange or transfer, or to make an agreement to exchange or transfer, title or possession of property, in any manner or by any means, for consideration.
(j)    “Tax stamp” means a device in the design and denomination that the Comptroller authorizes by regulation for the purpose of being affixed to a package of cigarettes as evidence that the tobacco tax is paid.
(k)    “Tobacconist” means a person authorized under § 16.5–205(e) of the Business Regulation Article to purchase other tobacco products on which the tobacco tax has not been paid.
(l)    “Unstamped cigarettes” means a package of cigarettes to which tax stamps are not affixed in the amount and manner required in § 12–304 of this title.
(m)    “Wholesale price” means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.
(n)    “Wholesaler” means, unless the context requires otherwise, a person who acts as a wholesaler as defined in § 16–201 of the Business Regulation Article or as an other tobacco products wholesaler as defined in § 16.5–101 of the Business Regulation Article.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 1 - Definitions; General Provisions › Section 12-102 - Imposition of Tax

(a)    Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(b)    (1)    Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7–101 of the Business Regulation Article.
(2)    If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 1 - Definitions; General Provisions › Section 12-103 - Presumption of Taxability; Contraband Tobacco Products; Burden of Proof

(a)    A rebuttable presumption exists that any cigarette or other tobacco product in the State is subject to the tobacco tax.
(b)    Cigarettes or other tobacco products are contraband tobacco products if they:
(1)    are possessed or sold in the State in a manner that is not authorized under this title or under Title 16, Title 16.5, or Title 16.9 of the Business Regulation Article; or
(2)    are transported by vehicle in the State by a person who does not have, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products.
(c)    A person who possesses cigarettes or other tobacco products has the burden of proving that the cigarettes or other tobacco products are not subject to the tobacco tax.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 1 - Definitions; General Provisions › Section 12-104 - Exemptions

(a)    “Consumer” means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products.
(b)    The tobacco tax does not apply to:
(1)    cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary;
(2)    other tobacco products that an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; or
(3)    cigarettes or other tobacco products that:
(i)    a consumer brings into the State:
1.    if the quantity brought from another state does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or
2.    if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;
(ii)    a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16–219 or § 16.5–215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or
(iii)    are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 1 - Definitions; General Provisions › Section 12-105 - Tax Rates

(a)    The tobacco tax rate for cigarettes is:
(1)    $3.75 for each package of 20 cigarettes; and
(2)    17.5 cents for each cigarette in a package of more than 20 cigarettes.
(b)    (1)    Except as provided in paragraph (2) of this subsection, the tobacco tax rate for other tobacco products is 53% of the wholesale price of the tobacco products.
(2)    (i)    In this paragraph, “pipe tobacco” and “premium cigars” have the meanings stated in § 16.5–101 of the Business Regulation Article.
(ii)    1.    Except as provided in subsubparagraph 2 of this subparagraph, the tobacco tax rate for cigars is 70% of the wholesale price of the cigars.
2.    The tobacco tax rate for premium cigars is 15% of:
A.    the wholesale price of the premium cigars; or
B.    for premium cigars sold by an out–of–state seller, the price determined under subsection (c) of this section.
(iii)    The tobacco tax rate for pipe tobacco is 30% of:
1.    the wholesale price of the pipe tobacco; or
2.    for pipe tobacco sold by an out–of–state seller, the price determined under subsection (c) of this section.
(c)    (1)    For premium cigars and pipe tobacco sold by an out–of–state seller, the tobacco tax rate applies to:
(i)    the actual price paid by an out–of–state seller for a stock keeping unit; or
(ii)    if the actual price paid by an out–of–state seller for a stock keeping unit is not available, the average of the actual price paid by an out–of–state seller for a stock keeping unit over the 12 calendar months before January 1 of the year in which the sale occurs.
(2)    The Comptroller shall adopt regulations to implement this subsection.
2023 Maryland Statutes › Tax - General › Title 12 - Tobacco Tax › Subtitle 2 - Returns and Records › Section 12-201 - Returns of Manufacturers and Licensed Storage Warehouse Operators

(a)    A manufacturer shall complete and file with the Comptroller a tobacco tax return:
(1)    on or before the 15th day of the month that follows the month in which the manufacturer distributes in the State free sample cigarettes of the manufacturer; and
(2)    if the Comptroller so specifies, by regulation, on other dates for each month in which the manufacturer does not distribute any sample cigarettes.
(b)    A licensed other tobacco products manufacturer shall file the information return that the Comptroller requires.
(c)    A licensed storage warehouse operator and a licensed other tobacco products storage warehouse operator shall file the information return that the Comptroller requires.
(d)    An out–of–state seller shall file the information return that the Comptroller requires.