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Law Digest — Court of Appeals, Court of Special Appeals — May 13, 2021

Maryland Court of Appeals Tax Law; Vendors: Prior to the 2015 amendment to the sales and use tax, §11-102(a) of the Tax–General Article, which specifically included “accommodations intermediary” into the statutory definition of “vendors” liable to pay sales and use tax, the facilitation of hotel or car rental reservations did not constitute a sale of tangible ...