Maryland § 11-404
Full text of Maryland Maryland Code § 11-404, with citation guidance and answers to common questions.
§ 11-404.
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.
Frequently Asked Questions About Maryland § 11-404
What does Maryland Code § 11-404 cover?
Section 11-404 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-404?
A common citation format is "Maryland Code § 11-404" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-404 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.