# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 13. Sales and Use Tax Revenue Distribution

#### Section 2-1302.1

After making the distributions required under Sec.Sec. 2-1301 and 2-1302 of this subtitle:

(1) of the sales and use tax collected under Sec. 11-104(c) and (c-1) of this article on short-term vehicle rentals and peer-to-peer car sharing, the Comptroller shall distribute:

  (i) 45% to the Transportation Trust Fund established under Sec. 3-216 of the Transportation Article; and

  (ii) the remainder to the Chesapeake and Atlantic Coastal Bays 2010 Trust Fund; and

(2) the Comptroller shall distribute to the Transportation Trust Fund established under Sec. 3-216 of the Transportation Article the sales and use tax collected that is attributable to the sale of electricity:

  (i) at an electric vehicle charging station; or

  (ii) used to charge an electric vehicle and is not sold under a residential or domestic rate schedule on file with the Public Service Commission.

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