Section 11-104 - Tax rates. - Maryland Statutes

§ 11-104. Tax rates.
 

(a)  In general.- Except as otherwise provided in this section, the sales and use tax rate is: 

(1) for a taxable price of less than $1: 

(i) 1 cent if the taxable price is 20 cents; 

(ii) 2 cents if the taxable price is at least 21 cents but less than 34 cents; 

(iii) 3 cents if the taxable price is at least 34 cents but less than 51 cents; 

(iv) 4 cents if the taxable price is at least 51 cents but less than 67 cents; 

(v) 5 cents if the taxable price is at least 67 cents but less than 84 cents; and 

(vi) 6 cents if the taxable price is at least 84 cents; and 

(2) for a taxable price of $1 or more: 

(i) 6 cents for each exact dollar; and 

(ii) for that part of a dollar in excess of an exact dollar: 

1. 1 cent if the excess over an exact dollar is at least 1 cent but less than 17 cents; 

2. 2 cents if the excess over an exact dollar is at least 17 cents but less than 34 cents; 

3. 3 cents if the excess over an exact dollar is at least 34 cents but less than 51 cents; 

4. 4 cents if the excess over an exact dollar is at least 51 cents but less than 67 cents; 

5. 5 cents if the excess over an exact dollar is at least 67 cents but less than 84 cents; and 

6. 6 cents if the excess over an exact dollar is at least 84 cents. 

(b)  Retail sale through vending machine.- If a retail sale of tangible personal property or a taxable service is made through a vending or other self-service machine, the sales and use tax rate is 6%, applied to 94.5% of the gross receipts from the vending machine sales. 

(c)  Short-term vehicle rental.-  

(1) In this subsection: 

(i) "short-term vehicle rental" means a rental of a passenger car, as defined in § 11-144.1 of the Transportation Article, or a vehicle that may be registered as a Class E, F, G, or M vehicle under Title 13, Subtitle 9 of the Transportation Article, for a period of 180 days or less under the following terms: 

1. the vendor does not provide a driver for the vehicle as a part of the rental; and 

2. if the vehicle is a passenger car, as defined in § 11-144.1 of the Transportation Article, or a multipurpose passenger vehicle, the vehicle is not to be used to transport individuals or property for hire; and 

(ii) "short-term vehicle rental" does not include a rental of: 

1. a dump truck, as described in § 13-919 of the Transportation Article; 

2. a tow truck, as described in § 13-920 of the Transportation Article; or 

3. a farm vehicle exempt from the sales and use tax under § 11-201(a) of this title. 

(2) The sales and use tax rate for a short-term vehicle rental for a taxable price of $2 or more is: 

(i) if the vehicle is a passenger car or a multipurpose passenger vehicle: 

1. 23 cents for each exact multiple of $2; and 

2. for that part of $2 in excess of an exact multiple of $2: 

A. 1 cent if the excess over an exact multiple of $2 is at least 1 cent but less than 9 cents; 

B. 2 cents if the excess over an exact multiple of $2 is at least 9 cents but less than 18 cents; 

C. 3 cents if the excess over an exact multiple of $2 is at least 18 cents but less than 27 cents; 

D. 4 cents if the excess over an exact multiple of $2 is at least 27 cents but less than 35 cents; 

E. 5 cents if the excess over an exact multiple of $2 is at least 35 cents but less than 44 cents; 

F. 6 cents if the excess over an exact multiple of $2 is at least 44 cents but less than 53 cents; 

G. 7 cents if the excess over an exact multiple of $2 is at least 53 cents but less than 61 cents; 

H. 8 cents if the excess over an exact multiple of $2 is at least 61 cents but less than 70 cents; 

I. 9 cents if the excess over an exact multiple of $2 is at least 70 cents but less than 79 cents; 

J. 10 cents if the excess over an exact multiple of $2 is at least 79 cents but less than 87 cents; 

K. 11 cents if the excess over an exact multiple of $2 is at least 87 cents but less than 96 cents; 

L. 12 cents if the excess over an exact multiple of $2 is at least 96 cents but less than $1.05; 

M. 13 cents if the excess over an exact multiple of $2 is at least $1.05 but less than $1.14; 

N. 14 cents if the excess over an exact multiple of $2 is at least $1.14 but less than $1.22; 

O. 15 cents if the excess over an exact multiple of $2 is at least $1.22 but less than $1.31; 

P. 16 cents if the excess over an exact multiple of $2 is at least $1.31 but less than $1.40; 

Q. 17 cents if the excess over an exact multiple of $2 is at least $1.40 but less than $1.48; 

R. 18 cents if the excess over an exact multiple of $2 is at least $1.48 but less than $1.57; 

S. 19 cents if the excess over an exact multiple of $2 is at least $1.57 but less than $1.66; 

T. 20 cents if the excess over an exact multiple of $2 is at least $1.66 but less than $1.74; 

U. 21 cents if the excess over an exact multiple of $2 is at least $1.74 but less than $1.83; 

V. 22 cents if the excess over an exact multiple of $2 is at least $1.83 but less than $1.92; and 

W. 23 cents if the excess over an exact multiple of $2 is at least $1.92 but less than $2.00; or 

(ii) if the vehicle is a vehicle that may be registered as a Class E, F, or G vehicle under Title 13, Subtitle 9 of the Transportation Article: 

1. 8 cents for each exact dollar; and 

2. 2 cents for each 25 cents or part of 25 cents in excess of an exact dollar. 

(d)  Mobile home sales.- The sales and use tax rate for the first retail sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article, is the rate imposed under subsection (a) of this section applied to 60% of the taxable price. 

(e)  Hotel surcharge.- The rate of the hotel surcharge imposed under § 11-102(b) of this subtitle is 2.5% of the taxable price. 

(f)  Modular buildings.-  

(1) In this subsection, "modular building" includes single-family or multifamily houses, apartment units, or commercial buildings, and permanent additions to single-family or multifamily houses, apartment units, or commercial buildings, comprised of one or more sections that are: 

(i) intended to become real property; 

(ii) primarily constructed at a location other than the permanent site at which they are to be assembled; 

(iii) built to comply with the standards for industrialized buildings under Title 12, Subtitle 3 of the Public Safety Article; and 

(iv) shipped with most permanent components in place. 

(2) The sales and use tax rate for the sale of a modular building is the rate imposed under subsection (a) of this section applied to 60% of the taxable price. 
 

[An. Code 1957, art. 81, §§ 325, 373; 1988, ch. 2, § 1; ch. 110, § 1; ch. 609, § 2; ch. 610, § 2; 1989, ch. 710; 1990, ch. 7, § 2; ch. 493; 1993, ch. 254; 1996, ch. 10, § 1; ch. 361; 1997, ch. 14, § 1; 1998, ch. 706; 2000, ch. 61, § 1; 2003, ch. 17; 2004, ch. 424, § 2; 2005, ch. 307; 2007 Sp. Sess., ch. 6, § 1.]