§ 11-301. Computation of tax

MD Tax-Gen Code § 11-301 (2019) (N/A)
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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.