Md. Code Regs. tit. 03, subtit. 06, ch. 03.06.01 - Sales and Use Tax

  1. § 03.06.01.01 - Personal, Professional, or Insurance Services
  2. § 03.06.01.02 - Combined Sales
  3. § 03.06.01.03 - Repairs of Tangible Personal Property, Digital Codes, and Digital Products
  4. § 03.06.01.04 - Published Material
  5. § 03.06.01.05 - Food for Human Consumption
  6. § 03.06.01.06 - Cancelled and Returned Sales
  7. § 03.06.01.07 - Sales Where It Is Impractical to Establish the Amount of Property to be Resold
  8. § 03.06.01.08 - "Taxable Price" Defined
  9. § 03.06.01.09 - Sale of Medicines, Medical Supplies, Tobacco Cessation Products, Sickroom Equipment, and Certain Medical Equipment
  10. § 03.06.01.10 - Natural and Artificial Gas, Electricity, Steam, Oil, and Coal
  11. § 03.06.01.11 - Printing
  12. § 03.06.01.12 - Casual and Isolated Sales
  13. § 03.06.01.13 - Certain Capital Transactions
  14. § 03.06.01.14 - Resale Certificates
  15. § 03.06.01.15 - Containers
  16. § 03.06.01.16 - Photography
  17. § 03.06.01.17 - Dry Cleaners and Laundries
  18. § 03.06.01.18 - Florists
  19. § 03.06.01.19 - Real Property Construction, Improvement, Alteration, and Repair
  20. § 03.06.01.20 - Games and Amusements
  21. § 03.06.01.21 - Time of Collection
  22. § 03.06.01.22 - Exempt Charitable or Nonprofit Organizations
  23. § 03.06.01.23 - Room Rentals
  24. § 03.06.01.24 - Tangible Personal Property Consumed in a Production Activity
  25. § 03.06.01.25 - Transactions in Interstate Commerce
  26. § 03.06.01.26 - Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce
  27. § 03.06.01.27 - Auctioneers, Agents, Brokers and Factors
  28. § 03.06.01.28 - Lease of Tangible Personal Property
  29. § 03.06.01.29 - Ice
  30. § 03.06.01.30 - Fabrication or Production
  31. § 03.06.01.31 - Direct Payment Permits
  32. § 03.06.01.32 - Repealed
  33. § 03.06.01.32-1 - Repealed
  34. § 03.06.01.32-2 - Tangible Personal Property Used in a Production Activity
  35. § 03.06.01.33 - Out-of-State Vendor
  36. § 03.06.01.34 - Special Use Tax on Certain Electricity
  37. § 03.06.01.35 - Property and Services Used in a Film Production Activity
  38. § 03.06.01.36 - Signs
  39. § 03.06.01.37 - Tax Free Week for Qualifying Clothing and Footwear Items
  40. § 03.06.01.38 - Advertising Agencies
  41. § 03.06.01.39 - Detective, Guard, Armored Car Services, and Security Systems
  42. § 03.06.01.40 - Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges
  43. § 03.06.01.41 - Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves
  44. § 03.06.01.42 - Effective Rate Agreements
  45. § 03.06.01.43 - Geothermal and Residential Wind Energy and Solar Equipment
  46. § 03.06.01.44 - Tax-Free Weekend for Certain Energy Efficient Equipment
  47. § 03.06.01.45 - Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas
  48. § 03.06.01.46 - Parent-Teacher Organization Fundraisers
  49. § 03.06.01.47 - Cannabis

Notes

Md. Code Regs. tit. 03, subtit. 06, ch. 03.06.01
Effective date:
Regulation .01 effective June 2, 1961
Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Regulation .04A-C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .10 effective June 1, 1961
Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Regulation .13 effective August 19, 1965
Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Regulations .15-.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Regulation .19 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Regulation .24 effective November 10, 1976 (3:23 Md. R. 1301); amended effective August 25, 1978 (5:17 Md. R. 1325); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Regulation .28 effective August 1, 1947
Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Regulations .31-.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Regulation .35 effective August 1, 1947
Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Regulation .39 effective July 6, 1970
Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .39-1 effective September 29, 1976 (3:20 Md. R. 1143); amended effective August 17, 1977 (4:17 Md. R. 1292); October 5, 1987 (14:20 Md. R. 2140)
Regulation .40 effective June 17, 1963
Regulation .41 effective August 1, 1947
Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .42 effective June 17, 1963
Regulation .43 effective August 1, 1947
Regulation .44 effective June 11, 1969
Regulations .45, .46 effective June 2, 1961; amended as an emergency provision effective June 1, 1977 (4:11 Md. R. 864); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)
Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Regulation .48 effective August 28, 1973; amended effective August 24, 1979 (6:17 Md. R. 1391); repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .49 effective May 12, 1955
Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulations .50-.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Regulation .53-1 adopted as an emergency provision effective June 7, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)
Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .56 effective May 27, 1955
Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Regulations .58-.58-2 effective May 5, 1955
Regulation .59 effective June 17, 1963; amended effective November 17, 1978 (5:23 Md. R. 1739); September 28, 1981 (8:19 Md. R. 1563); August 24, 1987 (14:17 Md. R. 1870); January 1, 1989 (15:26 Md. R. 2979)
Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Regulations .60, .61 effective August 1, 1947
Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Regulation .64 effective December 22, 1947; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)
Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Regulation .64-1 effective December 14, 1959; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); emergency status extended at 4:23 Md. R. 1727; adopted permanently effective December 30, 1977 (4:27 Md. R. 2102)
Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Regulation .66 effective June 11, 1969
Regulations .67-.69 effective August 1, 1947
Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Regulation .71 effective August 1, 1947
Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .72 effective February 21, 1956
Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Regulation .76 effective September 20, 1958
Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Regulation .79 effective July 22, 1953
Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Regulation .81 effective August 28, 1973
Regulation .82 effective February 6, 1970
Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Regulation .83 effective August 28, 1973; amended effective July 20, 1977 (4:15 Md. R. 1145); August 10, 1979 (6:16 Md. R. 1329); August 30, 1982 (9:17 Md. R. 1704)
Regulation .84 effective August 28, 1973
Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
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Annotations:
COMAR 03.06.01.02 and 03.06.01.19A(1) cited in Attorney General Opinion No. 83-026 (June 22, 1983), dealing with the applicability of sales tax to certain veterinary products.
COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
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Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .04 amended effective December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Regulation .05 amended effective December 9, 1991 (18:24 Md. R. 2641); December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22); December 25, 2000 (27:25 Md. R. 2279)
Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340)
Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Regulation .33B amended as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); amended permanently effective February 11, 2019 (46:3 Md. R. 106)
Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .33C adopted as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); adopted permanently effective February 11, 2019 (46:3 Md. R. 106)
Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Regulation .37 amended as an emergency provision effective July 30, 2010 (37:18 Md. R. 1211); amended permanently effective September 6, 2010 (37:18 Md. R. 1213)
Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Regulation .44 adopted as an emergency provision effective January 20, 2011 (38:4 Md. R. 261); emergency status extended to December 6, 2011 (38:14 Md. R. 787); emergency status expired December 6, 2011
Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)

Authority: Tax-General Article, §§2-102, 2-103, 11-102, 11-104, 11-105, 11-206, 11-245, 11-502, and 11-504 Annotated Code of Maryland

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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