Plain Text Law

Regulation .14 State Sales and Use Tax.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

Balt., Md., COBRA § 05.19.01.14 (2026)

Regulation .14 State Sales and Use Tax.Copy Citation

The $0.01 bag surcharge collected by a retailer and remitted to the City for each bag provided to customers pursuant to <cite data-doc="City of Baltimore, Md., Code" data-path="|28|§32-4">City Code Article 28, § 32-4</cite> cannot be included in the calculation of the Maryland Sales and Use Tax pursuant to the <cite data-doc="Md. Code" data-path="gtg|11102">Tax-General Article, § 11102, Annotated Code of Maryland</cite>.