Maryland Tax - General Section 11-104

      (a)      Except as otherwise provided in this section, the sales and use tax rate is:

            (1)      for a taxable price of less than $1:

                  (i)      1 cent if the taxable price is 20 cents; and

                  (ii)      1 cent for each additional 20 cents or part of 20 cents; and

            (2)      for a taxable price of $1 or more:

                  (i)      5 cents for each exact dollar; and

                  (ii)      1 cent for each 20 cents or part of 20 cents in excess of an exact dollar.

      (b)      If a retail sale of tangible personal property or a taxable service is made through a vending or other self-service machine, the sales and use tax rate is 5%, applied to 95.25% of the gross receipts from the vending machine sales.

      (c)      (1)      In this subsection:

                  (i)      "short-term vehicle rental" means a rental of a passenger car, as defined in § 11-144.1 of the Transportation Article, or a vehicle that may be registered as a Class E, F, G, or M vehicle under Title 13, Subtitle 9 of the Transportation Article, for a period of 180 days or less under the following terms:

                        1.      the vendor does not provide a driver for the vehicle as a part of the rental; and

                        2.      if the vehicle is a passenger car, as defined in § 11-144.1 of the Transportation Article, or a multipurpose passenger vehicle, the vehicle is not to be used to transport individuals or property for hire; and

                  (ii)      "short-term vehicle rental" does not include a rental of:

                        1.      a dump truck, as described in § 13-919 of the Transportation Article;

                        2.      a tow truck, as described in § 13-920 of the Transportation Article; or

                        3.      a farm vehicle exempt from the sales and use tax under § 11-201(a) of this title.

            (2)      The sales and use tax rate for a short-term vehicle rental for a taxable price of $2 or more is:

                  (i)      if the vehicle is a passenger car or a multipurpose passenger vehicle:

                        1.      23 cents for each exact multiple of $2; and

                        2.      for that part of $2 in excess of an exact multiple of $2:

                        A.      1 cent if the excess over an exact multiple of $2 is at least 1 cent but less than 9 cents;

                        B.      2 cents if the excess over an exact multiple of $2 is at least 9 cents but less than 18 cents;

                        C.      3 cents if the excess over an exact multiple of $2 is at least 18 cents but less than 27 cents;

                        D.      4 cents if the excess over an exact multiple of $2 is at least 27 cents but less than 35 cents;

                        E.      5 cents if the excess over an exact multiple of $2 is at least 35 cents but less than 44 cents;

                        F.      6 cents if the excess over an exact multiple of $2 is at least 44 cents but less than 53 cents;

                        G.      7 cents if the excess over an exact multiple of $2 is at least 53 cents but less than 61 cents;

                        H.      8 cents if the excess over an exact multiple of $2 is at least 61 cents but less than 70 cents;

                        I.      9 cents if the excess over an exact multiple of $2 is at least 70 cents but less than 79 cents;

                        J.      10 cents if the excess over an exact multiple of $2 is at least 79 cents but less than 87 cents;

                        K.      11 cents if the excess over an exact multiple of $2 is at least 87 cents but less than 96 cents;

                        L.      12 cents if the excess over an exact multiple of $2 is at least 96 cents but less than $1.05;

                        M.      13 cents if the excess over an exact multiple of $2 is at least $1.05 but less than $1.14;

                        N.      14 cents if the excess over an exact multiple of $2 is at least $1.14 but less than $1.22;

                        O.      15 cents if the excess over an exact multiple of $2 is at least $1.22 but less than $1.31;

                        P.      16 cents if the excess over an exact multiple of $2 is at least $1.31 but less than $1.40;

                        Q.      17 cents if the excess over an exact multiple of $2 is at least $1.40 but less than $1.48;

                        R.      18 cents if the excess over an exact multiple of $2 is at least $1.48 but less than $1.57;

                        S.      19 cents if the excess over an exact multiple of $2 is at least $1.57 but less than $1.66;

                        T.      20 cents if the excess over an exact multiple of $2 is at least $1.66 but less than $1.74;

                        U.      21 cents if the excess over an exact multiple of $2 is at least $1.74 but less than $1.83;

                        V.      22 cents if the excess over an exact multiple of $2 is at least $1.83 but less than $1.92; and

                        W.      23 cents if the excess over an exact multiple of $2 is at least $1.92 but less than $2.00; or

                  (ii)      if the vehicle is a vehicle that may be registered as a Class E, F, or G vehicle under Title 13, Subtitle 9 of the Transportation Article:

                        1.      8 cents for each exact dollar; and

                        2.      2 cents for each 25 cents or part of 25 cents in excess of an exact dollar.

      (d)      The sales and use tax rate for the first retail sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article, is the rate imposed under subsection (a) of this section applied to 60% of the taxable price.

      (e)      The rate of the hotel surcharge imposed under § 11-102(b) of this subtitle is 2.5% of the taxable price.

      (f)      (1)      In this subsection, "modular building" includes single-family or multifamily houses, apartment units, or commercial buildings, and permanent additions to single-family or multifamily houses, apartment units, or commercial buildings, comprised of one or more sections that are:

                  (i)      intended to become real property;

                  (ii)      primarily constructed at a location other than the permanent site at which they are to be assembled;

                  (iii)      built to comply with the standards for industrialized buildings under Title 12, Subtitle 3 of the Public Safety Article; and

                  (iv)      shipped with most permanent components in place.

            (2)      The sales and use tax rate for the sale of a modular building is the rate imposed under subsection (a) of this section applied to 60% of the taxable price.