WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

THE PERSON REQUIRED TO PAY THE SALES AND USE TAX HAS THE
BURDEN OF PROVING THAT A SALE IN THE STATE IS NOT SUBJECT TO THE
SALES AND USE TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 333.

In subsection (a) of this section, the words "sales
and use tax imposed under § ll-102(a)(l) of this
subtitle" are substituted for the former word "tax" to
clarify that this provision only applies to a "retail
sale". No similar presumption of taxability exists
for a "use" in the State of tangible personal property
or a taxable service.

Also in subsection (a) of this section,     the defined

term "retail sale" is substituted for the   former words

"sales of tangible personal property    and services
mentioned in this subtitle", for clarity.

Also in subsection (a) of this section, the word
"rebuttable" is substituted for the former clause
"until the contrary is established", for clarity.

In subsection (b) of this section, the words "person
required to pay the sales and use tax" are substituted
for the former reference to "the vendor or the
purchaser as the case may be", for clarity.

Defined terms: "Person" §§ 1-101 and 11-101
"Sale" § 11-101 "Sales and use tax" § 1-101

11-104. TAX RATES.

(A) IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE SALES AND
USE TAX RATE IS:

(1)  FOR A TAXABLE PRICE OF LESS THAN $1:

(I)  1 CENT IF THE TAXABLE PRICE IS 20 CENTS;
AND

(II)  1 CENT FOR EACH ADDITIONAL 20 CENTS OR
PART OF 20 CENTS; AND

(2)  FOR A TAXABLE PRICE OF $1 OR MORE:

(I)  5 CENTS FOR EACH EXACT DOLLAR; AND

(II)  1 CENT FOR EACH 20 CENTS OR PART OF 20
CENTS IN EXCESS OF AN EXACT DOLLAR.

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