§ 11–405
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-405 (2026)
Title 11. Sales and Use Tax
Subtitle 4. Tax Collection
§ 11–405LinkCopy Citation
A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self–service machine:
(1)
shall pay the sales and use tax to the Comptroller; and
(2)
may not collect the sales and use tax from the buyer as a separately stated item.