§ 11-301
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/md/tax-general/11-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–301.
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.