There is a newer version of the Maryland Code
2010 Maryland Code
TAX - GENERAL
TITLE 11 - SALES AND USE TAX
Subtitle 1 - Definitions; General Provisions
- Section 11-101 - Definitions.
- Section 11-102 - Imposition of tax.
- Section 11-103 - Presumption of taxability.
- Section 11-104 - Tax rates.
- Section 11-105 - Credit - Collection and payment expense.
- Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement.
- Section 11-107 - [Abrogated].
- Section 11-108 - Prepaid telephone service.
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