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Form a Business

State Sales and Use Tax.

COBRA, 05.19.01.14
in effect
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.14 State Sales and Use Tax. The $0.01 bag surcharge collected by a retailer and remitted to the City for each bag provided to customers pursuant to City Code Article 28, § 32-4 cannot be included in the calculation of the Maryland Sales and Use Tax pursuant to the Tax-General Article, § 11102, Annotated Code of Maryland.
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/cobra/05.19.01.14Fetched: 10/25/2026

Starting a business in Maryland? Maryland LLC guide: costs and requirements

.14 | Corpus