1. A. The total purchase price or taxable price of a vehicle is determined by the certified selling price agreed on by the buyer and the seller, including any dealer processing charges as defined in Transportation Article, §15-311.1, Annotated Code of Maryland, less an allowance for the trade-in. There is no other nonmonetary consideration.

2. B. The taxable price of the vehicle shall include:

   1. (1) The retail purchase price;
   2. (2) The shipping or freight charges;
   3. (3) After manufacture items included with the vehicle at time of purchase; and
   4. (4) Manufacturer rebates.

3. C. A dealer may not include the cost for any nontaxable items when determining the taxable price of the vehicle. Nontaxable items include:

   1. (1) Dealer trade-in allowance;
   2. (2) Dealer discounts or rebates;
   3. (3) Extended warranties;
   4. (4) Mechanical repair contracts;
   5. (5) Federal excise tax;
   6. (6) Electronic registration fee; and
   7. (7) Equipment installed to accommodate a disabled person.

Authority: Transportation Article, §§12-104(b), 13-809, and 13-812, Annotated Code of Maryland

Effective date: April 6, 2009 (36:7 Md. R. 526)

Regulation .05A, C amended effective November 24, 2014 (41:23 Md. R. 1374)

Regulation .05F adopted effective November 24, 2014 (41:23 Md. R. 1374)

Regulation .06C amended as an emergency provision effective August 18, 2011 (38:19 Md. R. 1146); amended permanently effective November 14, 2011 (38:23 Md. R. 1422)