§ 11-104. Rate of sales and use tax
West's Annotated Code of MarylandTax-GeneralEffective: May 3, 2023
Effective: May 3, 2023
MD Code, Tax - General, § 11-104
§ 11-104. Rate of sales and use tax
(a) Except as otherwise provided in this section, the sales and use tax rate is:
(b) If a retail sale of tangible personal property or a taxable service is made through a vending or other self-service machine, the sales and use tax rate is 6%, applied to 94.5% of the gross receipts from the vending machine sales.
(c)(1) In this subsection:
(i) “short-term vehicle rental” means a rental of a passenger car, as defined in § 11-144.2 of the Transportation Article, or a vehicle that may be registered as a Class D, E, F, G, or M vehicle under Title 13, Subtitle 9 of the Transportation Article, for a period of 180 days or less under the following terms:
(c-1) The sales and use tax rate for sales and charges made in connection with a shared motor vehicle used for peer-to-peer car sharing and made available on a peer-to-peer car sharing program, as defined in § 19-520 of the Insurance Article, is:
(d) The sales and use tax rate for the first retail sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article, is the rate imposed under subsection (a) of this section applied to 60% of the taxable price.
(e) The rate of the hotel surcharge imposed under § 11-102(b) of this subtitle is 2.5% of the taxable price.
(f)(1) In this subsection, “modular building” includes single-family or multifamily houses, apartment units, or commercial buildings, and permanent additions to single-family or multifamily houses, apartment units, or commercial buildings, comprised of one or more sections that are:
(g) The sales and use tax rate for the sale of an alcoholic beverage, as defined in § 5-101 of this article, is:
(h)(1)(i) In this subsection the following words have the meanings indicated.
(i) The sales and use tax rate for a mandatory gratuity or service charge in the nature of a tip for serving food or any type of beverage to a group of more than 10 individuals is 6%.
(j)(1)(i) In this subsection, the following words have the meanings indicated.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 609, § 2; Acts 1988 c. 610, § 2; Acts 1989, c. 710; Acts 1990, c. 7, § 2; Acts 1990, c. 493; Acts 1993, c. 254; Acts 1996, c. 10, § 1, eff. April 9, 1996; Acts 1996, c. 361, § 1, eff. July 1, 1996; Acts 1997, c. 14, § 1, eff. April 8, 1997; Acts 1998, c. 706, § 1, eff. July 1, 1999; Acts 2000, c. 61, § 1, eff. April 25, 2000; Acts 2003, c. 17, § 1, eff. Oct. 1, 2003; Acts 2004, c. 424, § 2, eff. June 1, 2004; Acts 2005, c. 307, § 1, eff. July 1, 2005; Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008; Acts 2011, c. 571, § 1, eff. July 1, 2011; Acts 2011, c. 572, § 1, eff. July 1, 2011; Acts 2012, c. 237, § 1, eff. July 1, 2012; Acts 2012, c. 238, § 1, eff. July 1, 2012; Acts 2012, c. 597, § 1, eff. July 1, 2012; Acts 2012, c. 598, § 1, eff. July 1, 2012; Acts 2013, c. 483, § 1, eff. July 1, 2013; Acts 2013, c. 484, § 1, eff. July 1, 2013; Acts 2016, c. 407, § 2, eff. June 1, 2016; Acts 2016, c. 408, § 2, eff. June 1, 2016; Acts 2018, c. 852, § 3, eff. July 1, 2018; Acts 2021, c. 37, § 1, eff. March 14, 2021; Acts 2021, c. 767, § 1, eff. May 30, 2021; Acts 2021, c. 768, § 1, eff. May 30, 2021; Acts 2021, 1st Sp. Sess., c. 9, § 2, eff. Jan. 5, 2022; Acts 2023, c. 254, § 5, eff. May 3, 2023; Acts 2023, c. 255, § 5, eff. May 3, 2023.
Formerly Art. 81, §§ 325, 373.
MD Code, Tax - General, § 11-104, MD TAX GENERAL § 11-104
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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