Ch. 6

2007 Laws of Maryland

(ii) [1 cent for each 20 cents or part of 20 cents] FOR THAT
PART OF A DOLLAR in excess of an exact dollar:

1. 1 CENT IF THE EXCESS OVER AN EXACT DOLLAR IS
AT LEAST 1 CENT BUT LESS THAN 17 CENTS;

2. 2 CENTS IF THE EXCESS OVER AN EXACT DOLLAR
IS AT LEAST 17 CENTS BUT LESS THAN 34 CENTS:

3. 3 CENTS IF THE EXCESS OVER AN EXACT DOLLAR
IS AT LEAST 34 CENTS BUT LESS THAN 51 CENTS:

4. 4 CENTS IF THE EXCESS OVER AN EXACT DOLLAR
IS AT LEAST 51 CENTS BUT LESS THAN 67 CENTS:

5. 5 CENTS IF THE EXCESS OVER AN EXACT DOLLAR
IS AT LEAST 67 CENTS BUT LESS THAN 84 CENTS: AND

6.. 6 CENTS IF THE EXCESS OVER AN EXACT DOLLAR
IS AT LEAST 84 CENTS.

(b) If a retail sale of tangible personal property or a taxable service is made
through a vending or other self-service machine, the sales and use tax rate is [5%]
6%, applied to [95.25%1 94.5% of the gross receipts from the vending machine sales.

(G) THE SALES AND USE TAX RATE FOR THE SALE OF A RIGHT TO
OCCUPY A ROOM OR LODGINGS AS A TRANSIENT GUEST IS:

(1) 10 CENTS FOR EACH EXACT DOLLAR OF TAXABLE PRICE; AND

(2) 1 CENT FOR EACH 10 CENTS OR PART OF 10 CENTS OF
TAXABLE PRICE IN EXCESS OF AN EXACT DOLLAR 7,5% OF THE TAXABLE PRICE,

11-105.

(a) (1) Except as provided in [subsections (b) and (c)] SUBSECTION (B) of
this section. a vendor who timely files a sales and use tax return is allowed, for the
expense of collecting and paving the tax, a credit equal to THE LESSER OF:

(I) 0.9% of the gross amount of sales and use tax that the
vendor is to pay to the Comptroller; OR

(II) $300 FOR EACH RETURN.

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