Md. Code Regs. 03.06.01.12
Current through Register Vol. 51, No. 22, November 1, 2024
The sales and use tax does not apply to a casual and isolated sale by a person who regularly does not sell tangible personal property, a digital code, a digital product or a taxable service if the sale price is less than $1,000 and the sale is not made through an auctioneer or a dealer. In determining whether the $1,000 limitation has been exceeded, all sales made on the same occasion or as part of the same transaction by the same vendor to the same buyer shall be combined.
Md. Code Regs. 03.06.01.12
Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709); amended effective 49:14 Md. R.704, eff. 7/11/2022