Title 11. Sales and Use Tax — Subtitle 3. Tax Computation and Statement
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-301 (2026)
Title 11. Sales and Use Tax
Subtitle 3. Tax Computation and Statement
§ 11–301LinkCopy Citation
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.
Md. Code Ann., Tax-Gen. § 11-302 (2026)
Title 11. Sales and Use Tax
Subtitle 3. Tax Computation and Statement
§ 11–302LinkCopy Citation
For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be:
(1)
stated separately from the sale price; and
(2)
shown separately from the sale price on any record of a sale:
(i)
at the time of the sale;
(ii)
when the vendor issues evidence of the sale; or
(iii)
when the vendor uses evidence of the sale.
Md. Code Ann., Tax-Gen. § 11-303 (2026)
Title 11. Sales and Use Tax
Subtitle 3. Tax Computation and Statement
§ 11–303LinkCopy Citation
(a)
A buyer is allowed a depreciation allowance as an adjustment to taxable price if:
(1)
tangible personal property, a digital code, a digital product, or a taxable service is acquired before the tangible personal property, digital code, or digital product is brought into the State for use in the State or before the taxable service is used in the State; and
(2)
the use first occurs in another state or federal jurisdiction.
(b)
The allowance under subsection (a) of this section for each full year that follows the date of purchase is 10% of the taxable price paid to acquire the tangible personal property, digital code, digital product, or taxable service.