Section 11-102 – Imposition of Tax

    (a)    Except as otherwise provided in this title, a tax is imposed on:         (1)    a retail sale in the State; and         (2)    a use, in the State, of tangible personal property, a digital code, a digital product, or a taxable service.     (b)    (1)    Subject to paragraph (2) of this subsection, in addition to the tax imposed under subsection (a) of […]

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 11-104 – 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 11-105 – Credit — Collection and Payment Expense

    (a)    (1)    Except as provided in subsections (b), (c), and (d) of this section, a vendor who timely files a sales and use tax return is allowed, for the expense of collecting and paying the tax, a credit equal to 0.9% of the gross amount of sales and use tax that the vendor is to pay to […]

Section 11-106 – Acknowledgement of Streamlined Sales and Use Tax Agreement

    (a)    In this section, “Agreement” means the Streamlined Sales and Use Tax Agreement as adopted by the member states of the Streamlined Sales and Use Tax Project on November 12, 2002.     (b)    (1)    Subject to the provisions of this subsection, the State of Maryland hereby adopts the Streamlined Sales and Use Tax Agreement as adopted by the member […]

Section 11-108 – Prepaid Telephone Service

    The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:         (1)    the sale or recharge takes place at the vendor’s place of business located in the State;         (2)    the buyer’s shipping address is in the State; or         (3)    there is no item shipped, but the buyer’s billing address or the location associated […]

Section 11-109 – List of Tangible Personal Property and Services

    (a)    The Comptroller shall publish on the Comptroller’s website, as a general guide for vendors, a comprehensive list of tangible personal property and services the sale or use of which are subject to the sales and use tax.     (b)    The Comptroller shall update the list published in accordance with subsection (a) of this section at least quarterly […]