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Home Tax–General Title 11. Sales and Use Tax

Subtitle 1—Definitions;  General Provisions

  • MD Tax General T. 11, Subt. 1, Refs & Annos
  • § 11–101. Definitions
  • § 11–102. Tax Imposed on Retail Sales, Use of Tangible Personal Property, or Taxable Services
  • § 11–103. Rebuttable Presumption of Taxability
  • § 11–104. Rate of Sales and Use Tax
  • § 11–105. Credit for Timely Filing of Return
  • § 11–106. Streamlined Sales and Use Tax Agreement
  • § 11–107. Abrogated by Acts 1997, C. 4, § 5, eff. June 30, 2000
  • § 11–108. Sale or Recharge of Prepaid Telephone Calling Arrangement
  • § 11–109. Publication of Comprehensive List of Tangible Personal Property and Services Subject to the Sales and Use Tax
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