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§ 11-301. Computation of tax

West's Annotated Code of MarylandTax-GeneralEffective: January 3, 2008

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 3. Tax Computation and Statement (Refs & Annos)
Effective: January 3, 2008
MD Code, Tax - General, § 11-301
§ 11-301. Computation of tax
Currentness
The sales and use tax is computed on:
(1) the taxable price of each separate sale;
(2) if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or
(3) if retail sales of tangible personal property or a taxable service are made through vending or other self-service machines, 94.5% of the gross receipts from the retail sales.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1996, c. 361, § 1, eff. July 1, 1996; Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008.
Formerly Art. 81, §§ 325, 334, 373.
MD Code, Tax - General, § 11-301, MD TAX GENERAL § 11-301
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.
End of Document