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Code of Maryland Regulations (Last Updated: April 6, 2021) |
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Title 03. Comptroller of the Treasury |
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Subtitle 06. SALES AND USE TAX |
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Chapter 03.06.01. Sales and Use Tax |
| Sec. 03.06.01.00. Notations |
| Sec. 03.06.01.01. Personal, Professional, or Insurance Services |
| Sec. 03.06.01.02. Combined Sales |
| Sec. 03.06.01.03. Repairs of Tangible Personal Property |
| Sec. 03.06.01.04. Newspapers |
| Sec. 03.06.01.05. Food for Human Consumption |
| Sec. 03.06.01.06. Cancelled and Returned Sales |
| Sec. 03.06.01.07. Sales Where It Is Impractical to Establish the Amount of Property to be Resold |
| Sec. 03.06.01.08. "Taxable Price" Defined |
| Sec. 03.06.01.09. Sale of Medicines, Medical Supplies, Tobacco Cessation Products, Sickroom Equipment, and Certain Medical Equipment |
| Sec. 03.06.01.10. Natural and Artificial Gas, Electricity, Steam, Oil, and Coal |
| Sec. 03.06.01.11. Printing |
| Sec. 03.06.01.12. Casual and Isolated Sales |
| Sec. 03.06.01.13. Certain Capital Transactions |
| Sec. 03.06.01.14. Resale Certificates |
| Sec. 03.06.01.15. Containers |
| Sec. 03.06.01.16. Photography |
| Sec. 03.06.01.17. Dry Cleaners and Laundries |
| Sec. 03.06.01.18. Florists |
| Sec. 03.06.01.19. Real Property Construction, Improvement, Alteration, and Repair |
| Sec. 03.06.01.20. Games and Amusements |
| Sec. 03.06.01.21. Time of Collection |
| Sec. 03.06.01.22. Exempt Charitable or Nonprofit Organizations |
| Sec. 03.06.01.23. Room Rentals |
| Sec. 03.06.01.24. Tangible Personal Property Consumed in a Production Activity |
| Sec. 03.06.01.25. Transactions in Interstate Commerce |
| Sec. 03.06.01.26. Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels used in Interstate and Foreign Commerce |
| Sec. 03.06.01.27. Auctioneers, Agents, Brokers and Factors |
| Sec. 03.06.01.28. Lease of Tangible Personal Property |
| Sec. 03.06.01.29. Ice |
| Sec. 03.06.01.30. Fabrication or Production |
| Sec. 03.06.01.31. Direct Payment Permits |
| Sec. 03.06.01.32. [Repealed] |
| Sec. 03.06.01.32-1. [Repealed] |
| Sec. 03.06.01.32-2. Tangible Personal Property Used in a Production Activity |
| Sec. 03.06.01.33. Out-of-State Vendor |
| Sec. 03.06.01.34. Special Use Tax on Certain Electricity |
| Sec. 03.06.01.35. Property and Services Used in a Film Production Activity |
| Sec. 03.06.01.36. Signs |
| Sec. 03.06.01.37. Tax Free Week for Qualifying Clothing and Footwear Items |
| Sec. 03.06.01.38. Advertising Agencies |
| Sec. 03.06.01.39. Detective, Guard, Armored Car Services, and Security Systems |
| Sec. 03.06.01.40. Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges |
| Sec. 03.06.01.41. Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves |
| Sec. 03.06.01.42. Effective Rate Agreements |
| Sec. 03.06.01.43. Geothermal and Residential Wind Energy and Solar Equipment |
| Sec. 03.06.01.44. Tax-Free Weekend for Certain Energy Efficient Equipment |
| Sec. 03.06.01.45. Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas |
| Sec. 03.06.01.46. Parent-Teacher Organization Fundraisers |
| Sec. 03.06.01.9999. Administrative History |