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Ch. 197 2006 LAWS OF MARYLAND
CHAPTER 197
(House Bill 951)
AN ACT concerning
Sales and Use Tax - Bulk Vending Machines
FOR the purpose of altering the maximum taxable price for purposes of a certain
exemption under the sales and use tax for a sale of tangible personal property
through certain vending machines.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-201.1
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - 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 [25] 75 cents or less.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2006.
Approved April 25, 2006.
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CHAPTER 198
(House Bill 1060)
AN ACT concerning
Real Property - Mechanics' Liens - Professional Services
FOR the purpose of establishing that work done for or about a building, for purposes
of establishing a mechanic's lien, includes certain professional services; and
generally relating to mechanics' liens.
- 932 -
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