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§ 11-405. Vending or self-service machines

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 4. Tax Collection (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-405
§ 11-405. Vending or self-service machines
Currentness
A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self-service machine:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 329, 381.
MD Code, Tax - General, § 11-405, MD TAX GENERAL § 11-405
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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