§ 11–201.1

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-201.1 (2026)

Title 11. Sales and Use Tax

Subtitle 2. Exemptions

(a)

In this section, “bulk vending machine” means a vending machine that:

(1)

contains unsorted merchandise; and

(2)

on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.

(b)

The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.