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§ 11-108. Sale or recharge of prepaid telephone calling arrangement

West's Annotated Code of MarylandTax-GeneralEffective: April 12, 2011

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: April 12, 2011
MD Code, Tax - General, § 11-108
§ 11-108. Sale or recharge of prepaid telephone calling arrangement
Currentness
The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:
(1) the sale or recharge takes place at the vendor's place of business located in the State;
(2) the buyer's shipping address is in the State; or
(3) there is no item shipped, but the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.

Credits

Added by Acts 1999, c. 688, § 1, eff. Jan. 1, 2000. Amended by Acts 2011, c. 65, § 1, eff. April 12, 2011.
MD Code, Tax - General, § 11-108, MD TAX GENERAL § 11-108
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