§ 11-402
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/md/tax-general/11-402A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–402.
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.