Volume 794, Page 2483 View pdf image |
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PARRIS N. GLENDENING, Governor Ch. 361
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall be construed SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect Approved May 14, 1996. CHAPTER 361 AN ACT concerning Sales and Use Tax - Gross Receipts from Vending Machine Sales FOR the purpose of altering the computation of the sales and use tax for sales made BY repealing and reenacting, with amendments, SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - General 11-104. (b) If a retail sale of tangible personal property OR A TAXABLE SERVICE is made 11-301. 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 - 2483 -
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Volume 794, Page 2483 View pdf image |
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