§ 11–301
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.