(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 and detail any additions, deletions, or revisions to the list.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 11-102 - Imposition of Tax
Section 11-103 - Presumption of Taxability
Section 11-105 - Credit -- Collection and Payment Expense
Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement
Section 11-108 - Prepaid Telephone Service
Section 11-109 - List of Tangible Personal Property and Services