§ 11-201.1. Sale of tangible personal property through bulk vending machine

MD Tax-Gen Code § 11-201.1 (2019) (N/A)
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(a)    In this section, “bulk vending machine” means a vending machine that:

(1)    contains unsorted merchandise; and

(2)    on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.

(b)    The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.