WILLIAM DONALD SCHAEFER, Governor

Ch. 2

11-301. COMPUTATION OF TAX.

THE SALES AND USE TAX IS COMPUTED ON:

(1)  THE TAXABLE PRICE OF EACH SEPARATE SALE;

(2)  IF A COMBINED SALE IS MADE, THE COMBINED TAXABLE
PRICE OF ALL RETAIL SALES ON THE SAME OCCASION BY THE SAME VENDOR
TO THE SAME BUYER; OR

(3)  IF RETAIL SALES OF TANGIBLE PERSONAL PROPERTY ARE
MADE THROUGH COIN-OPERATED VENDING MACHINES, THE GROSS RECEIPTS
FROM THE RETAIL SALES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 334
and, as they related to tax computation, the first
sentence of § 325(a), the first sentence of (b), and
the second sentence of § 373(a).

In items (1) and (2) of this section, the defined term
"taxable price" is substituted for the former
references to the "price" and the "sales price", for
clarity and consistency.

Item (2) of this section is rephrased to state
affirmatively the computation for combined retail
sales. There is no comparable calculation for the
combined price of tangible personal property used in
the State. Accordingly, the former authorization for
the Comptroller to "adopt any appropriate rule or
regulation to permit" the computation for combined
sales is deleted. As to the Comptroller's authority
to adopt regulations in general, see Title 2 of this
article.

Also in item (2) of this section, the former phrases
"without regard to the value of the sales price of the
separate items aggregating the total amount of the
sale" are deleted as surplusage.

The first clause of the second sentence of former Art.
81, § 325(a), which required the buyer to pay the
former retail sales tax, is deleted as unnecessary in
light of the more specific provisions of § 11-403 of
this title.

The second clause of the second sentence of former
Art. 81, § 325(a), which required computation of the
former retail sales tax "subject to the terms ... of
§ 334", is deleted as unnecessary in light of the
revision of former § 334 in item (2) of this section.

Defined terms: "Buyer" § 11-101
"Retail sale" § 11-101 "Sale" § 11-101

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