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PARRIS. N. GLENDENING, Governor
CHAPTER 513
(House Bill 378)
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Ch. 513
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AN ACT concerning
Sales and Use Tax - Taxable Price - Communications Services
FOR the purpose of excluding from the taxable price subject to the sales and use tax
certain charges for nontaxable services made in connection with a sale of a
taxable communication service under certain circumstances; and generally
relating to the sales and use taxation of certain communications services.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-101(j)(3)
Annotated Code of Maryland
(1997 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-101.
(j) (3) "Taxable price" does not include:
(i) a charge that is made in connection with a sale and is stated as
a separate item of the consideration for:
1. a delivery, freight, or other transportation service for
delivery directly to the buyer by the vendor or by another person acting for the
vendor, unless the transportation service is a taxable service;
2. a finance charge, interest, or similar charge for credit
extended to the buyer;
3. a labor or service for application or installation;
4. a mandatory gratuity or service charge in the nature of a
tip for serving food or beverage to a group of 10 or fewer individuals for consumption
on the premises of the vendor;
5. a professional service;
6. a tax:
A. imposed by a county on the sale of coal, electricity, oil,
nuclear fuel assemblies, steam, or artificial or natural gas;
B. imposed under § 3-302(a) of the Natural Resources
Article, as a surcharge on electricity, and added to an electric bill;
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