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Can a wholesaler remit OTP tax for their sub-wholesaler and the sub-wholesaler file a return for the same period showing no tax due?

No, the “wholesaler” for the purpose of this tax, means a person located in or out of the state who sells to a retailer in Maryland. The tax shall be paid by the wholesaler who sells the OTP to a retailer in Maryland. Sub-wholesalers are responsible for remitting the OTP tax on sales to Maryland retailers for the report month.

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