Section 11-402 - Tax assumption prohibited. - Maryland Statutes

§ 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. 
 

[An. Code 1957, art. 81, §§ 330, 382; 1988, ch. 2, § 1; 2007 Sp. Sess., ch. 6, § 1.]