Maryland Tax - General Section 11-301

Article - Tax - General

§ 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, 95.25% of the gross receipts from the retail sales.



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