# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 3. Tax Computation and Statement

#### Section 11-301

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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)