Md. Code, Tax-Gen. § 11-301

Current with changes from the 2024 Legislative Session
Section 11-301 - Computation of tax

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.

Md. Code, TG § 11-301