Section 11-301 - Computation of tax. - Maryland Statutes

§ 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. 
 

[An. Code 1957, art. 81, §§ 325, 334, 373; 1988, ch. 2, § 1; ch. 110, § 1; 1992, 1st Sp. Sess., ch. 1, § 2; 1996, ch. 361; 2007 Sp. Sess., ch. 6, § 1.]