# COMAR Title 11 — Department of Transportation

## Subtitle 15 — Motor Vehicle Administration — Vehicle Registration

### Chapter 33 — Vehicle Trade-In Allowance

#### Regulation .04 Total Purchase Price.

*COMAR 11.15.33.04*

A. The total purchase price or taxable price of a vehicle is determined by the certified selling price agreed on by the buyer and the seller, including any dealer processing charges as defined in Transportation Article, §15-311.1, Annotated Code of Maryland, less an allowance for the trade-in. There is no other nonmonetary consideration.

B. The taxable price of the vehicle shall include:

  (1) The retail purchase price;

  (2) The shipping or freight charges;

  (3) After manufacture items included with the vehicle at time of purchase; and

  (4) Manufacturer rebates.

C. A dealer may not include the cost for any nontaxable items when determining the taxable price of the vehicle. Nontaxable items include:

  (1) Dealer trade-in allowance;

  (2) Dealer discounts or rebates;

  (3) Extended warranties;

  (4) Mechanical repair contracts;

  (5) Federal excise tax;

  (6) Electronic registration fee; and

  (7) Equipment installed to accommodate a disabled person.