Collection exception -- For sales through vending machines

  1. Law
  2. Maryland Code
  3. General
  4. Sales and Use Tax
  5. Tax Collection
  6. Collection exception -- For sales through vending machines

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    A vendor who sells tangible personal property 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.


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