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Maryland · Through 2026-01-01

Md. Code, Tax - General § 11–301

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  1. Article - Tax - General

The sales and use tax is computed on:

(1) the taxable price of each separate sale;

(2) if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or

(3) if retail sales of tangible personal property or a taxable service are made through vending or other self–service machines, 94.5% of the gross receipts from the retail sales.

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

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