§ 5502. Imposition of tax; rate; adjustment of tariffs .
§ 5502. Imposition of tax; rate; adjustment of tariffs . (a) A tax is imposed on intrastate telephone commodities and services distributed within this State and on intrastate mobile telecommunications services at the rate of 5.00% of the charges for such services excluding any charges for Internet access as defined in § 5501(6) of this […]
§ 5503. Computation of tax.
§ 5503. Computation of tax. (a) The tax imposed by § 5502(a) of this title shall be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each case be calculated on the […]
§ 5504. Payment of tax.
§ 5504. Payment of tax. (a) In the case of the distribution of public utilities as described in § 5502(a) and (b)(1), (2) or (4) of this title, the taxes collected under this chapter during any calendar month shall be paid by the distributor to the Department of Finance within 20 days after the end […]
§ 5506. Exemptions.
§ 5506. Exemptions. (a) No person who is liable for the tax imposed by § 5502(b) of this title shall be required to be licensed as a wholesaler under § 2901(21) of this title. (b) All intrastate telephone commodities and services shall be subject to the tax imposed by § 5502(a) of this title and […]
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines.
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. Whenever any law-enforcement officer, the Department or its agents have reasonable grounds to believe that any untaxed tobacco products are unlawfully in the State or that a vending machine is being used to hold untaxed tobacco products, they may seize such tobacco products […]
§ 5407. Enforcement; rules and regulations.
§ 5407. Enforcement; rules and regulations. The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to: (1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter; (2) The […]
§ 5361. Definitions.
§ 5361. Definitions. For purposes of this subchapter: (1) “Adult” means a person who is at least the legal minimum purchase age. (2) “Consumer” means an individual who is not licensed as a distributor or retail dealer pursuant to subchapter II of this chapter. (3) “Delivery sale” means any sale of any tobacco product or […]
§ 5408. Failure to affix stamps.
§ 5408. Failure to affix stamps. No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this […]
§ 5362. Requirements for delivery sales.
§ 5362. Requirements for delivery sales. (a) No person shall make a delivery sale of any tobacco product or tobacco substitute to any individual who is under the legal minimum purchase age in this State. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set […]
§ 5409. Value to be stated in document or affidavit.
§ 5409. Value to be stated in document or affidavit. Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a […]