{"data":{"id":"us-md/md.-code-tax-general-11-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–301","heading":"","body":"The sales and use tax is computed on:\n(1) the taxable price of each separate sale;\n(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\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"ef2b9209304196c0dd52f9075c5e7bcccc21331d6ef8473226c3938ec128aed4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-246","next":"us-md/md.-code-tax-general-11-302"},"notice":"GroundRules: Original legal text. Not legal advice."}