1. (1) the taxable price of each separate sale;
2. (2) if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or
3. (3) if retail sales of tangible personal property or a taxable service are made through vending or other self-service machines, 94.5% of the gross receipts from the retail sales.

The sales and use tax is computed on:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1996, c. 361, § 1, eff. July 1, 1996; Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008.

Formerly Art. 81, §§ 325, 334, 373.