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Maryland Code, Tax-General § 11-201.1

Current as of January 01, 2025 | Updated by Findlaw Staff

(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 machine for a taxable price of 75 cents or less.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 11-201.1 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-11-201-1/

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