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2013 Maryland Code
TAX - GENERAL
§ 11-405 - Collection exception -- For sales through vending machines


MD Tax-Gen Code § 11-405 (2013) What's This?

§11-405.

A vendor who sells tangible personal property or a taxable service through a vending or other self-service machine:

(1) shall pay the sales and use tax to the Comptroller; and

(2) may not collect the sales and use tax from the buyer as a separately stated item.

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