Maryland Tax - General Section 11-201.1

Article - Tax - General

§ 11-201.1.

      (a)      In this section, "bulk vending machine" means a vending machine that:

            (1)      contains unsorted merchandise; and

            (2)      on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.

      (b)      The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 25 cents or less.



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