Section 11-1A-05 – Reporting Requirements
In addition to any information required under Subtitle 5 of this title: (1) the return of a vendor who makes a sale for use of electricity that is subject to the special use tax on electricity shall state for the period that the return covers: (i) the kilowatt hours of electricity the use of which became subject […]
Section 11-1A-06 – Comptroller to Adopt Regulations
The Comptroller shall adopt regulations to carry out the provisions of this subtitle.
Section 11-201 – Agricultural Purposes and Products
(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose: (1) livestock; (2) feed or bedding for livestock; (3) seed, fertilizer, fungicide, herbicide, or insecticide; (4) baler twine or wire; (5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation […]
Section 11-201.1 – Sale of Tangible Personal Property Through Bulk Vending Machine
(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 […]
Section 11-204 – Exempt Charitable or Nonprofit Sales
(a) The sales and use tax does not apply to: (1) a sale to a cemetery company, as described in § 501(c)(13) of the Internal Revenue Code in effect on July 1, 1987; (2) a sale to a credit union organized under the laws of the State or of the United States; (3) a sale to a nonprofit organization […]
Section 11-205 – Flags
The sales and use tax does not apply to a sale of: (1) a Maryland State flag; (2) a United States flag; or (3) a prisoner of war flag or missing in action flag honoring and remembering military personnel who have served in the armed forces of the United States.
Section 11-103 – Presumption of Taxability
(a) A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under § 11–102(a)(1) of this subtitle. (b) The person required to pay the sales and use tax has the burden of proving that a sale in the State is not subject to the sales and use tax. […]
Section 11-206 – Food
(a) (1) In this section the following words have the meanings indicated. (2) “Facility for food consumption” does not include parking spaces for vehicles as the sole accommodation. (3) (i) “Food” means food for human consumption. (ii) “Food” includes the following foods and their products: 1. beverages, including coffee, coffee substitutes, cocoa, fruit juices, and tea; 2. condiments; 3. eggs; 4. fish, meat, and poultry; […]
Section 11-104 – Tax Rates
(a) Except as otherwise provided in this section, the sales and use tax rate is: (1) for a taxable price of less than $1: (i) 1 cent if the taxable price is 20 cents; (ii) 2 cents if the taxable price is at least 21 cents but less than 34 cents; (iii) 3 cents if the taxable price is at […]
Section 11-207 – Fuel
(a) The sales and use tax does not apply to: (1) a sale of electricity, steam, or artificial or natural gas for use in residential condominiums; (2) a sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission; (3) a sale of coal, […]