§17–1902.

    This subtitle does not apply to:

        (1)    the sale or offering for sale of newspapers, magazines, paper cups, paper or cloth towels, soap, toilet seat covers, postage stamps, or sanitary napkins;

        (2)    the sale or offering for sale of merchandise through a bulk vending machine as defined in § 11–201.1 of the Tax – General Article; or

        (3)    the sale of tobacco products through a vending machine under Title 16, Subtitle 3A of this article.