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Subtitle 1 - Definitions; General Provisions
Section 11-101 - Definitions - (a) In this title the following words have the meanings...
Section 11-102 - Imposition of Tax - (a) Except as otherwise provided in this title, a tax...
Section 11-103 - Presumption of Taxability - (a) A rebuttable presumption exists that any sale in the...
Section 11-104 - Tax Rates - (a) Except as otherwise provided in this section, the sales...
Section 11-105 - Credit -- Collection and Payment Expense - (a) (1) Except as provided in subsections (b), (c), and...
Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement - (a) In this section, “Agreement” means the Streamlined Sales and...
Section 11-108 - Prepaid Telephone Service - The sale or recharge of a prepaid telephone calling arrangement...
Section 11-109 - List of Tangible Personal Property and Services - (a) The Comptroller shall publish on the Comptroller’s website, as...
Subtitle 1A - Special Use Tax on Certain Electricity
Section 11-1A-01 - Definitions - (a) In this subtitle the following words have the meanings...
Section 11-1A-02 - Qualifying Use - (a) In addition to any tax imposed under § 11-102...
Section 11-1A-03 - Rate - The rate of the special use tax on electricity is...
Section 11-1A-04 - Inapplicability of Subtitle 2 Exemptions - The exemptions provided under Subtitle 2 of this title do...
Section 11-1A-05 - Reporting Requirements - In addition to any information required under Subtitle 5 of...
Section 11-1A-06 - Comptroller to Adopt Regulations - The Comptroller shall adopt regulations to carry out the provisions...
Subtitle 2 - Exemptions
Section 11-201 - Agricultural Purposes and Products - (a) The sales and use tax does not apply to...
Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine - (a) In this section, “bulk vending machine” means a vending...
Section 11-204 - Exempt Charitable or Nonprofit Sales - (a) The sales and use tax does not apply to:...
Section 11-205 - Flags - The sales and use tax does not apply to a...
Section 11-206 - Food - (a) (1) In this section the following words have the...
Section 11-207 - Fuel - (a) The sales and use tax does not apply to:...
Section 11-208 - Interstate or Foreign Commerce or Use in Another State - (a) The sales and use tax does not apply to:...
Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property - (a) The sales and use tax does not apply to...
Section 11-210 - Machinery and Equipment - (a) The sales and use tax does not apply to...
Section 11-211 - Medicine and Medical Supplies; Medical Records; Health and Physical Aids; Hygienic Aids - (a) The sales and use tax does not apply to:...
Section 11-212 - Mining Purpose - The sales and use tax does not apply to a...
Section 11-213 - Mobile Homes - Except for the first retail sale of the manufactured home,...
Section 11-214 - Nonresident Property - The sales and use tax does not apply to use...
Section 11-214.1 - Precious Metal Bullion and Coins - (a) In this section: (1) “precious metal bullion or coins”...
Section 11-215 - Printing Use and Publications - (a) The sales and use tax does not apply to...
Section 11-216 - Property for Use in Another State - (a) The sales and use tax does not apply to:...
Section 11-217 - Research and Development Purpose - (a) (1) In this section, “research and development” means: (i)...
Section 11-218 - Seafood Harvesting Purposes - The sales and use tax does not apply to a...
Section 11-219 - Services - (a) The sales and use tax does not apply to...
Section 11-220 - State or Political Subdivision - (a) The sales and use tax does not apply to...
Section 11-221 - Taxation by Other Law - (a) The sales and use tax does not apply to:...
Section 11-222 - Testing Equipment - The sales and use tax does not apply to a...
Section 11-223 - Transportation Services - The sales and use tax does not apply to a...
Section 11-224 - Water - The sales and use tax does not apply to a...
Section 11-225 - Computer Programs - (a) In this section, “computer program” means a set of...
Section 11-226 - Appliances Meeting Certain Efficiency Requirements - (a) (1) In this subsection, “Energy Star product” means an...
Section 11-227 - Property or Service Used Directly in Film Production Activity - (a) (1) In this section the following words have the...
Section 11-228 - Tax-Free Period - (a) In this section, “accessory items” includes jewelry, watches, watchbands,...
Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow - The sales and use tax does not apply to a...
Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment - (a) (1) In this section the following words have the...
Section 11-231 - Lodging at Corporate Training Center - The sales and use tax does not apply to the...
Section 11-232 - Redevelopment Areas - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 603 AND...
Section 11-233 - Light Rail Transit Vehicle - The sales and use tax does not apply to a...
Section 11-235 - Cleaning Commercial or Industrial Building Owned by Common Ownership Community or Retirement Community - (a) The sales and use tax does not apply to...
Section 11-236 - Sales and Use Tax Inapplicable to Certain Sales of Construction Material -- Implementing Regulations - (a) (1) In this section the following words have the...
Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report - // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 638 OF...
Section 11-238 - Construction Material or Warehousing Equipment -- Sales and Use Tax Exemption in Qualified Opportunity Zone or Target Redevelopment Area - // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF...
Section 11-239 - Qualified Data Center Personal Property -- Sales and Use Tax Exemption -- Application -- Certificates of Eligibility - (a) (1) In this section the following words have the...
Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used - (a) In this section: (1) “licensed caterer” means the holder...
Section 11-241 - Sales and Use Tax Inapplicable to Sale of Certain Construction Materials for Public School Facility -- Adoption of Regulations - (a) (1) In this section the following words have the...
Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas - // EFFECTIVE UNTIL JUNE 30, 2031 PER CHAPTERS 281 AND...
Section 11-243 - Sales and Use Tax Inapplicable to Construction Material for Hagerstown Multi-Use Sports and Events Facility -- Adoption of Regulations - (a) (1) In this section the following words have the...
Subtitle 3 - Tax Computation and Statement
Section 11-301 - Computation of Tax - The sales and use tax is computed on: (1) the...
Section 11-302 - Tax Stated and Charged Separately - For each retail sale or sale for use other than...
Section 11-303 - Depreciation Allowance - (a) A buyer is allowed a depreciation allowance as an...
Subtitle 4 - Tax Collection
Section 11-401 - Vendor - (a) A vendor is a trustee for the State and...
Section 11-402 - Tax Assumption Prohibited - Subject to § 11–302 of this title, a vendor may:...
Section 11-403 - Collection From Buyer - (a) In this section, “sale” includes a booking transaction made...
Section 11-403.1 - Collection by Marketplace Facilitator - (a) (1) A marketplace facilitator shall collect the applicable sales...
Section 11-404 - Events Not Affecting Collection - The collection of the sales and use tax on a...
Section 11-405 - Collection Exception -- for Sales Through Vending Machines - A vendor who sells tangible personal property, a digital code,...
Section 11-406 - Collection Exception -- Prepayment of Tax - (a) (1) If the nature of a vendor’s business makes...
Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer - (a) (1) Except as provided in subsection (c) of this...
Section 11-408 - Collection Exception -- When Buyer Required to Demonstrate Exemption - (a) If a buyer is required under Subtitle 2 of...
Section 11-409 - Rebate Program for Retail Sales - Notwithstanding any other provisions of law, before a State agency...
Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel - A marina that sells dyed diesel fuel, as defined in...
Section 11-411 - Refund for Sales and Use Tax Paid by Qualified Business Entity Under More Jobs for Marylanders Program - (a) (1) In this section the following words have the...
Subtitle 5 - Returns and Records
Section 11-501 - Returns of Buyer - (a) A buyer who fails to pay the sales and...
Section 11-502 - Returns of Vendor - (a) Except as provided in § 11–403.1(a) of this title...
Section 11-502.1 - Returns of Marketplace Facilitator - (a) Each marketplace facilitator shall complete, under oath, and file...
Section 11-503 - Extension of Time - If the Comptroller finds that good cause exists and subject...
Section 11-504 - Records - (a) A vendor shall keep: (1) complete and accurate records...
Section 11-505 - Bulk Transfers - (a) A transferee or auctioneer in a bulk transfer, as...
Subtitle 6 - Tax Payment
Section 11-601 - Required - (a) A buyer who fails to pay the sales and...
Subtitle 7 - Licensing
Section 11-701 - Definitions - (a) In this subtitle the following words have the meanings...
Section 11-702 - License Required - A person shall be licensed by the Comptroller before the...
Section 11-703 - Applications for License - An applicant for a license to engage in the business...
Section 11-704 - Issuance of Licenses - The Comptroller shall issue to each applicant who meets the...
Section 11-705 - Scope of License - While it is effective, and except as provided under §...
Section 11-706 - Term of License - (a) Except as otherwise provided in this section, a license...
Section 11-707 - Special License to Collect Tax - (a) The Comptroller may issue a special license to an...
Section 11-708 - Display of License - Each licensee shall display the license in each place of...
Section 11-709 - Transfer of License - Except as otherwise provided in this subtitle, a license may...
Section 11-710 - Denials, Reprimands, Suspensions, and Revocations -- Grounds - Subject to the hearing provisions of § 11-711 of this...
Section 11-711 - Denials, Reprimands, Suspensions, and Revocations -- Hearings - (a) Except as otherwise provided in § 10-226 of the...
Section 11-712 - Prohibited Act - A person may not engage in the business of a...