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Statutes Text

Article - Tax - General




§11–201.1.

    (a)    In this section, “bulk vending machine” means a vending machine that:

        (1)    contains unsorted merchandise; and

        (2)    on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.

    (b)    The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.



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