Md. Code Ann., Tax-Gen. § 11-201.1
Bulk vending machines
Effective Oct 1, 2009Added by Acts 2000, c. 595, § 1, eff. July 1, 2000. Amended by Acts 2006, c. 197, § 1, eff. July 1, 2006; Acts 2009, c. 209, § 1, eff. Oct. 1, 2009; Acts 2009, c. 210, § 1, eff. Oct. 1, 2009.State of Maryland
(a) In this section, “bulk vending machine” means a vending machine that:
- (1) contains unsorted merchandise; and
- (2) on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.
- (b) The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.
Added by Acts 2000, c. 595, § 1, eff. July 1, 2000. Amended by Acts 2006, c. 197, § 1, eff. July 1, 2006; Acts 2009, c. 209, § 1, eff. Oct. 1, 2009; Acts 2009, c. 210, § 1, eff. Oct. 1, 2009.