Maryland Statutes

§ 11-301

Maryland·Article gtg Tax - General·Title 11

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.

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Nearby Sections

15
§ 11-101
§ 11-101
§ 11-102
§ 11-102
§ 11-103
§ 11-103
§ 11-104
§ 11-104
§ 11-105
§ 11-105
§ 11-106
§ 11-106
§ 11-108
§ 11-108
§ 11-109
§ 11-109
§ 11-1A-01
§ 11-1A-01
§ 11-1A-02
§ 11-1A-02
§ 11-1A-03
§ 11-1A-03
§ 11-1A-04
§ 11-1A-04
§ 11-1A-05
§ 11-1A-05
§ 11-1A-06
§ 11-1A-06
§ 11-201
§ 11-201
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