Section 11-302 - Tax stated and charged separately. - Maryland Statutes

§ 11-302. Tax stated and charged separately.
 

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 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. 
 

[An. Code 1957, art. 81, §§ 327, 379; 1988, ch. 2, § 1; 2007 Sp. Sess., ch. 6, § 1.]