Maryland Code, TAX – GENERAL 11-201.1
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Terms Used In Maryland Code, TAX - GENERAL 11-201.1
- Personal property: All property that is not real property.
(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.