Maryland Code, TAX – GENERAL 11-405
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Terms Used In Maryland Code, TAX - GENERAL 11-405
- Personal property: All property that is not real property.
A vendor who sells tangible personal property, a digital code, a digital product, or a taxable service through a vending or other self-service machine:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.