Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-301

§ 11-301

Official textmgaleg.maryland.gov

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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-11-225 · § 11-225
  2. gtg-11-226 · § 11-226
  3. gtg-11-227 · § 11-227
  4. gtg-11-228 · § 11-228
  5. gtg-11-229 · § 11-229
  6. gtg-11-230 · § 11-230
  7. gtg-11-231 · § 11-231
  8. gtg-11-232 · § 11-232
  9. gtg-11-233 · § 11-233
  10. gtg-11-235 · § 11-235
  11. gtg-11-236 · § 11-236
  12. gtg-11-237 · § 11-237
  13. gtg-11-238 · § 11-238
  14. gtg-11-239 · § 11-239
  15. gtg-11-240 · § 11-240
  16. gtg-11-241 · § 11-241
  17. gtg-11-242 · § 11-242
  18. gtg-11-243 · § 11-243
  19. gtg-11-244 · § 11-244
  20. gtg-11-245 · § 11-245
  21. gtg-11-301 · § 11-301
  22. gtg-11-302 · § 11-302
  23. gtg-11-303 · § 11-303
  24. gtg-11-401 · § 11-401
  25. gtg-11-402 · § 11-402
  26. gtg-11-403.1 · § 11-403.1
  27. gtg-11-403 · § 11-403
  28. gtg-11-404 · § 11-404
  29. gtg-11-405 · § 11-405
  30. gtg-11-406 · § 11-406
  31. gtg-11-407 · § 11-407
  32. gtg-11-408 · § 11-408
  33. gtg-11-409 · § 11-409
  34. gtg-11-410 · § 11-410
  35. gtg-11-411 · § 11-411
  36. gtg-11-501 · § 11-501
  37. gtg-11-502.1 · § 11-502.1
  38. gtg-11-502.2 · § 11-502.2
  39. gtg-11-502 · § 11-502
  40. gtg-11-503 · § 11-503
Full table of contents →