Md. Code, Tax-Gen. § 11-405

Current with changes from the 2024 Legislative Session

Section 11-405 - Collection exception - For sales through vending machines

A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self-service machine:

(1) shall pay the sales and use tax to the Comptroller; and

(2) may not collect the sales and use tax from the buyer as a separately stated item.

Md. Code, TG § 11-405

Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.