§ 11-201.1

Md. Code, Tax - General § 11-201.1, under Article — Tax - General.

Md. Code, Tax - General § 11-201.1

(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.