Md. Code, Tax - General § 11-301
Md. Code, Tax - General § 11-301
in effectThe 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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-301&enactments=falseFetched: 10/17/2026