Martin O'Malley, Governor

Ch. 3

(IV) 4 CENTS IF THE TAXABLE PRICE IS AT LEAST 51 CENTS
BUT LESS THAN 67 CENTS;

(V) 5 CENTS IF THE TAXABLE PRICE IS AT LEAST 67 CENTS
BUT LESS THAN 84 CENTS; AND

(VI) 6 CENTS IF THE TAXABLE PRICE IS AT LEAST 84 CENTS;

AND

(2) for a taxable price of $1 or more:

(i) [5] 6 cents for each exact dollar; and

(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. 1 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%] 94.5% of the gross receipts from the vending machine sales.

11-105.

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

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