Definitions; General Provisions

  1. Law
  2. Maryland Code
  3. General
  4. Sales and Use Tax
  5. Definitions; General Provisions

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Section
11-101

Definitions

Section
11-101

Definitions (Abrogation of amendment effective June 30, 2020.)

Section
11-102

Imposition of tax

Section
11-103

Presumption of taxability

Section
11-104

Tax rates

Section
11-104

Tax rates (Abrogation of amendment effective June 30, 2020.)

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