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Maryland · Through 2026-01-01

Md. Code, Tax - General § 11–201.1

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  1. Article - Tax - General

(a) In this section, “bulk vending machine” means a vending machine that:

(1) contains unsorted merchandise; and

(2) on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.

(b) The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.

Collected 2026-09-14T20:01:18Z. Source file · JSON

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