There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-301 - Computation of tax
MD Tax-Gen Code § 11-301 (2013) What's This?
§11-301.
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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