Sec. 03.06.01.9999. Administrative History

Effective date:

Regulation .01 effective June 2, 1961

Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)

Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)

Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)

Regulation .04A-C, F amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)

Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)

Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)

Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)

Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .10 effective June 1, 1961

Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)

Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .13 effective August 19, 1965

Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)

Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)

Regulations .15-.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)

Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .19 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)

Regulation .24 effective November 10, 1976 (3:23 Md. R. 1301); amended effective August 25, 1978 (5:17 Md. R. 1325); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)

Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)

Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)

Regulation .28 effective August 1, 1947

Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)

Regulations .31-.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .35 effective August 1, 1947

Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)

Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)

Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)

Regulation .39 effective July 6, 1970

Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .39-1 effective September 29, 1976 (3:20 Md. R. 1143); amended effective August 17, 1977 (4:17 Md. R. 1292); October 5, 1987 (14:20 Md. R. 2140)

Regulation .40 effective June 17, 1963

Regulation .41 effective August 1, 1947

Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .42 effective June 17, 1963

Regulation .43 effective August 1, 1947

Regulation .44 effective June 11, 1969

Regulations .45, .46 effective June 2, 1961; amended as an emergency provision effective June 1, 1977 (4:11 Md. R. 864); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)

Regulation .48 effective August 28, 1973; amended effective August 24, 1979 (6:17 Md. R. 1391); repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .49 effective May 12, 1955

Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .50-.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)

Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)

Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)

Regulation .53-1 adopted as an emergency provision effective June 7, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)

Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)

Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .56 effective May 27, 1955

Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)

Regulations .58-.58-2 effective May 5, 1955

Regulation .59 effective June 17, 1963; amended effective November 17, 1978 (5:23 Md. R. 1739); September 28, 1981 (8:19 Md. R. 1563); August 24, 1987 (14:17 Md. R. 1870); January 1, 1989 (15:26 Md. R. 2979)

Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)

Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)

Regulations .60, .61 effective August 1, 1947

Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)

Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)

Regulation .64 effective December 22, 1947; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .64-1 effective December 14, 1959; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); emergency status extended at 4:23 Md. R. 1727; adopted permanently effective December 30, 1977 (4:27 Md. R. 2102)

Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .66 effective June 11, 1969

Regulations .67-.69 effective August 1, 1947

Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)

Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)

Regulation .71 effective August 1, 1947

Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .72 effective February 21, 1956

Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)

Regulation .76 effective September 20, 1958

Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .79 effective July 22, 1953

Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)

Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)

Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .81 effective August 28, 1973

Regulation .82 effective February 6, 1970

Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .83 effective August 28, 1973; amended effectiveJuly 20, 1977 (4:15 Md. R. 1145); August 10, 1979 (6:16 Md. R. 1329); August 30, 1982 (9:17 Md. R. 1704)

Regulation .84 effective August 28, 1973

Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)

Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)

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Annotations:

COMAR 03.06.01.02 and 03.06.01.19A(1) cited in Attorney General Opinion No. 83-026 (June 22, 1983), dealing with the applicability of sales tax to certain veterinary products.

COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)

COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)

COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)

COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)

COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)

COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)

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Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)

Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .04 amended effective December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22)

Regulation .05 amended effective December 9, 1991 (18:24 Md. R. 2641); December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22); December 25, 2000 (27:25 Md. R. 2279)

Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)

Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)

Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)

Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418)

Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)

Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)

Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)

Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)

Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881)

Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)

Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)

Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)

Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)

Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)

Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)

Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)

Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)

Regulation .33B amended as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); amended permanently effective February 11, 2019 (46:3 Md. R. 106)

Regulation .33C adopted as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); adopted permanently effective February 11, 2019 (46:3 Md. R. 106)

Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)

Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)

Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)

Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)

Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006

Regulation .37 amended as an emergency provision effective July 30, 2010 (37:18 Md. R. 1211); amended permanently effective September 6, 2010 (37:18 Md. R. 1213)

Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)

Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)

Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)

Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)

Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)

Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)

Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)

Regulation .44 adopted as an emergency provision effective January 20, 2011 (38:4 Md. R. 261); emergency status extended to December 6, 2011 (38:14 Md. R. 787); emergency status expired December 6, 2011

Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)

Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)

Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)