WILLIAM DONALD SCHAEFER, Governor

Ch. 1

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
on the same occasion by the same vendor to the same buyer; or

(3)     if retail sales of tangible personal property OR A TAXABLE SERVICE
are made through vending OR OTHER SELF-SERVICE machines, the gross receipts
from the retail sales.

11-405.

A vendor who sells tangible personal property OR A TAXABLE SERVICE
through a vending OR OTHER SELF-SERVICE machine:

(1)     shall pay the sales and use tax to the Comptroller; and

(2)     may not collect the sales and use tax from the buyer as a separately
stated item.

Article - Environment

9-1707.

(a)      [(1)]In this section: [the following words have the meanings indicated.

(2)     "Newspaper" means a newspaper within the meaning of § 11-215 of the
Tax - General Article.

(3)     (i)] (1) "Newsprint" means paper of the type generally used in the
publication of newspapers or commercial advertising inserts printed by the publisher that
are made primarily from mechanical woodpulps combined with some chemical
woodpulp[.]; AND

[(ii)](2) "Newsprint" includes paper made from old newspapers that
have been deinked, using the recycled pulp in lieu of virgin pulp.

(b)     (1) Except as provided in [subsections (g) and (h)] SUBSECTION (H) of
this section, the recycled content percentage requirements for newspapers distributed in
the State shall, on a statewide basis, be in accordance with the recycled content
percentage requirements specified in subsection (c) of this section for the calendar year.

(2) In the year following any year in which the Secretary determines, based
on the reports submitted under subsection (e) of this section, that the recycled content
percentage requirements specified in subsection (c) of this section have not been met on
a statewide basis, each newspaper shall:

(i) For newspapers distributed in the State, satisfy the recycled
content percentage requirement under subsection (c) of this section for the calendar year;
or

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