https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/Sales_and_Use_Tax-List_of_TPP_and_Services.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
- Captured
- 2026-10-30 21:13 UTC
- SHA-256
- 85142b8dfb27e424cb14d09b5e08aef00108f742b3f65984dfbfb1656e646883
- File
- application/pdf, 715 KB · raw bytes
- Cited by
- 15 rules; each quote links to its sentence below
- MD construction.real_property from 2020-04-12
“Therefore, a person who constructs, improves, alters, or …” - MD delivery from 2020-04-12
“A delivery, freight, or other transportation service for …” - MD food.candy from 2020-04-12
“The following items are not considered food under …” - MD food.catering from 2020-04-12
“In general, a licensed caterer's charges for food, …” - MD food.grocery from 2020-04-12
“A substantial grocery or market business is one …” - MD food.prepared.bakery from 2020-04-12
“Any food item sold for consumption off premises …” - MD food.prepared.cold from 2020-04-12
“Food obtained from a salad, soup, dessert bar, …”
“Any food item sold for consumption off premises …” - MD food.prepared.cold_restaurant from 2020-04-12
“Any food item sold for consumption off premises …” - MD food.prepared.dine_in from 2020-04-12
“In addition, any other food that is sold …” - MD food.prepared.hot from 2020-04-12
“Food for immediate consumption is subject to tax …” - MD food.prepared.platter from 2020-04-12
“Food for immediate consumption is subject to tax …” - MD food.prepared.sandwich from 2020-04-12
“Food for immediate consumption is subject to tax …” - MD food.soft_drink from 2020-04-12
“The following items are not considered food under …” - MD goods.general from 2020-04-12
“Sales of tangible personal property are subject to …” - MD service.professional from 2020-04-12
“A personal, professional, or insurance service, that is …”