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2022 Maryland Statutes
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 11-108 - Prepaid Telephone Service
- Section 11-109 - List of Tangible Personal Property and Services
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