reglab/statecodes huggingface dataset:
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.22 - Exempt Charitable or Nonprofit Organizations

Current through Register Vol. 51, No. 14, July 12, 2024
A. In this regulation, "food" has the meaning as defined in Tax-General Article, § 11-206(a)(3)(i) and (ii), Annotated Code of Maryland.
B. Purchases by an Organization.
(1) A purchase by a nonprofit charitable, educational, or religious organization or volunteer fire company or department, or volunteer ambulance company or rescue squad, located in this State, when the purchase is made to carry on the work of the organization, is exempt from the tax.
(2) A purchase by a bona fide nationally organized and recognized organization of the veterans of the armed forces of the United States or an auxiliary of the organization or one of its units, is exempt from the tax.
(3) A purchase to be used primarily for carrying on an "unrelated trade or business" as that term is defined in §513 of the Internal Revenue Code, or a purchase made by officials, members, or employees of the organization for their personal usage is not a purchase made to carry on the work of the organization within the meaning of this regulation. A purchase by the organization to be used for raising funds in activities which do not constitute an "unrelated trade or business" qualifies for the exemption.
(4) A purchase of tangible personal property, a digital code, or a digital product by a nonprofit parent-teacher association located in the State is exempt from the tax if the association contributes the purchase to a public or nonprofit elementary or secondary school. A parent-teacher association may present the exemption number of its school to a vendor to claim the exemption.
(5) Purchases of tangible personal property and taxable services are exempt if purchased by:
(a) A cemetery company that holds a 501(c)(13) designation from the Internal Revenue Service;
(b) A credit union organized under the laws of Maryland or the United States; or
(c) A nonprofit organization that holds a 501(c)(4) designation from the Internal Revenue Service and provides a program to contain, clean up, or otherwise mitigate oil spills or other substances occurring in the United States coastal and tidal waters.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.23 - Room Rentals

Current through Register Vol. 51, No. 14, July 12, 2024
A. A charge for a right to occupy a room or lodgings as a transient guest is subject to tax. The tax does not apply to charges to persons who rent living accommodations on a monthly basis or who are permanent residents. However, all rentals in resort areas for terms of 4 months or less are subject to the tax.
B. Any amount charged or retained by a vendor as a result of the cancellation of a room or lodging is subject to tax. The vendor shall allocate the amount charged or retained between taxable price and tax. This section does not apply to amounts charged or retained by a vendor for the rental of living accommodations to permanent residents or to persons on a monthly basis. This section does apply to amounts charged or retained by a vendor who rents accommodations in resort areas for terms of 4 months or less.
C. Receipts from the rental of banquet and other public rooms and business quarters are not subject to the tax.
D. The tax will apply on the rental of any sleeping room when used both for accommodations and for business purposes.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.24 - Tangible Personal Property Consumed in a Production Activity

Current through Register Vol. 51, No. 14, July 12, 2024
A. This regulation applies to sales on or before June 30, 2000.
A-1. The retail sale or use of tangible personal property that will be consumed directly and predominantly in a production activity, if consumed within 1 year after the property is first used in a production activity, is not subject to tax.
B. Consumed Test.
(1) Tangible personal property is consumed if it is destroyed, used up, or worn out during production activities to the extent that it cannot be repaired, reconditioned, or rendered fit for further use in production activities.
(2) Tangible personal property is not consumed because it becomes obsolete, or because the buyer has no further orders requiring its use, or because it is otherwise not needed or useless. Property is not consumed in production activities because it is changed as a result of preparing it for further use, even though its usefulness may be limited as a result of the changes. The changed property is consumed only if, as a result of its subsequent use in production activities, it satisfies the test described in §B(1) of this regulation.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.25 - Transactions in Interstate Commerce

Current through Register Vol. 51, No. 14, July 12, 2024
A. General. The tax does not apply to a transaction which is not within the taxing power of this State under the Constitution of the United States, as interpreted from time to time by applicable court decisions.
B. Tangible Personal Property Shipped From this State.
(1) If tangible personal property is sold within this State, and possession is taken by the buyer within this State, the tax applies even if the tangible personal property is to be transported out of this State immediately upon delivery.
(2) If tangible personal property is sold within this State and possession is taken by the buyer outside this State, the tax does not apply, if the property is not to be used in Maryland. Possession is taken by the buyer outside this State only if either of the following tests are met:
(a) The seller is obligated to personally deliver the tangible personal property outside this State; or
(b) The seller is, by terms of the sales contract, obligated to deliver the tangible personal property to a common carrier or to the mails for transportation outside this State.
(3) If tangible personal property is sold within this State and possession is taken by the buyer outside this State, the tax applies if the property is to be brought into this State for use in this State. The duty of the vendor to collect the sales and use tax on a sale for use in the State is not affected by delivery of the property to the buyer at a point outside Maryland. If the vendor, exercising reasonable judgment, knows or should know that the buyer intends to bring the property into this State for use here, the vendor is obligated to collect the tax.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.26 - Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce

Current through Register Vol. 51, No. 14, July 12, 2024
A. A sale or a sale for use of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally in interstate or foreign commerce and a sale or a sale for use of a replacement part, other tangible personal property, or digital product to be used physically in, on, or by it, are exempt from the tax.
B. An aircraft, motor vehicle, railroad rolling stock, or vessel is used principally in interstate or foreign commerce if during the first year of its use, or if the use does not extend to 1 year, then during the lesser period of use, any one of the following tests is met:
(1) More than 50 percent of the total mileage traveled is mileage between a pickup or delivery point in one state and a pickup or delivery point in another state or the District of Columbia (uninterrupted by intervening pickups or deliveries), between a pickup or delivery point within the United States and a pickup or delivery point outside the United States, or between pickup and delivery points wholly outside the United States. The mileage traveled directly between one pickup or delivery point to another pickup or delivery point within the same state or the District of Columbia is not qualifying mileage.
(2) More than 50 percent of all trips between a pickup or delivery point and the next pickup or delivery point, are between a pickup or delivery point in one state and a pickup or delivery point in another state or the District of Columbia, between a pickup or delivery point within the United States and a pickup or delivery point outside the United States, or between pickup and delivery points wholly outside the United States. For the purposes of this test, each segment of a fixed or variable route between one pickup or delivery point and the next pickup or delivery point is a distinct trip, and trips wholly within one state or the District of Columbia are not qualifying trips.
(3) More than 50 percent of the total days of use are days during which there has occurred or is occurring a trip between a pickup or delivery point in one state and a pickup or delivery point in another state including the District of Columbia, between a pickup or delivery point within the United States and pickup or delivery point outside the United States, or between pickup and delivery points wholly outside the United States. A day in which trips are made or are being made solely between pickup and delivery points within any one state or the District of Columbia is not a qualifying day.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.27 - Auctioneers, Agents, Brokers and Factors

Current through Register Vol. 51, No. 14, July 12, 2024
Every factor, auctioneer, broker, or agent acting for any principal, or entrusted with possession of any bill of lading, custom house permit, or warehouse receipt for delivery of any tangible personal property or entrusted with possession of any personal property for the purpose of sale shall be responsible for the proper collection and remittance of the tax with respect to these sales, regardless of the fact that the principal or owner of the property being sold would not have been liable for collection of the tax if they had made the sale themselves.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.29 - Ice

Current through Register Vol. 51, No. 14, July 12, 2024
In general, ice, including ice for household consumption, is not food for sales and use tax purposes. If, however, ice is sold as a component of food, such as in a beverage other than an alcoholic beverage, the provisions of the law concerning the sale of food shall apply. In all other instances, the sale of ice, including the sale of ice sculptures, is subject to taxation to the same extent as other tangible personal property. For example, if ice is used for packing a commodity during shipment, and title to the ice will pass to the buyer along with the commodity, the packer may issue a resale certificate for the ice. If, however, only the commodity and not the ice will be transferred, the purchase of the ice is taxable.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.30 - Fabrication or Production

Current through Register Vol. 51, No. 14, July 12, 2024
A. The tax shall be charged on the full selling price for the production or fabrication of tangible personal property or a digital product on a special order for a consideration. This is true even though charges for labor are segregated from the cost of the materials.
B. Production of a New Item.
(1) Whenever any new item is being produced the tax shall be collected on the full selling price as, for example, a manufacturer orders a repair part for machinery from a machine-shop-the tax shall be collected on the full selling price of the part including labor.
(2) This regulation applies with equal force to those situations where the materials are furnished by the customer and the fabrication consists wholly of labor as for example, a steel fabricator or machine shop rolling, bending, cutting, boring or punching holes, painting, or performing other services on materials furnished by the customer, if this labor is used in producing a new item. Some other examples are a tailor making a suit from materials furnished by his customers and the making of drapes or slipcovers from materials furnished by the customer.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.31 - Direct Payment Permits

Current through Register Vol. 51, No. 14, July 12, 2024
A. General Provisions.
(1) Authority to Issue a Direct Payment Permit.
(a) Except as provided in §A(1)(c) of this regulation, the Comptroller may not grant the authority to make direct payment, to the Comptroller, of sales and use tax due on purchases by a vendor or issue permits evidencing this authority.
(b) Notwithstanding the provisions of §A(1)(a) of this regulation, the Comptroller may continue to administer direct payment permits issued to vendors before July 1, 1993.
(c) On or after July 1, 2002, the Comptroller may issue a direct payment permit to a licensed vendor with which the Comptroller has entered into an effective rate agreement.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.32-2 - Tangible Personal Property Used in a Production Activity

Current through Register Vol. 51, No. 14, July 12, 2024
A. This regulation applies to sales and purchases on or after July 1, 2000.
B. In this regulation, the following terms have the meanings indicated:
(1) Production Activity.
(a) "Production activity" means:
(i) Assembling, manufacturing, processing, or refining tangible personal property for sale or resale, except for processing food or beverages by a food vendor;
(ii) Generating electricity for sale or for use in another production activity;
(iii) Laundering, maintaining, or preparing textile products for rental;
(iv) Producing or repairing production machinery or equipment;
(v) Establishing or maintaining clean rooms or clean zones as required by applicable provisions of the federal Food, Drug and Cosmetic Act, the Public Health Service Act, and the Virus-Serum-Toxin Act, and the regulations adopted thereunder, pertaining to the manufacture of drugs, medical devices, or biologics;
(vi) Providing for the safety of employees; or
(vii) Providing for quality control.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.33 - Out-of-State Vendor

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person who engages in the business of an out-of-State vendor shall collect and remit sales and use tax on all taxable sales for use in the State.
B. A person engages in the business of an out-of-State vendor if the person:
(1) Permanently or temporarily maintains, occupies, or uses any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;
(2) Has an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service;
(3) Enters the State on a regular basis to provide service or repair for tangible personal property, digital code, or digital product either directly or indirectly through an agent, independent contractor, or subsidiary;
(4) Regularly uses the person's vehicles to sell or deliver tangible personal property, digital codes, digital products or a taxable service for use in the State; or
(5) Sells tangible personal property, digital codes, digital products, or taxable services for delivery in the State, if, during the previous calendar year or the current calendar year, the person satisfies either of the following criteria:
(a) The person's gross revenue from the sale of tangible personal property, digital codes, digital products, or taxable services delivered in the State exceeds $100,000; or
(b) The person sold tangible personal property, digital codes, digital products, or taxable services for delivery into the State in 200 or more separate transactions.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.34 - Special Use Tax on Certain Electricity

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "On site generated electricity" has the meaning stated in Tax-General Article, § 11-1A-01(b)(1), Annotated Code of Maryland.
(b) "Owner" has the meaning stated in Tax-General Article, § 11-1 A-01(c), Annotated Code of Maryland.
(c) "Public service company" has the meaning stated in Tax-General Article, §8-401(f), Annotated Code of Maryland.
(d) "Substantially the same ownership" means that identical persons or governmental entities are the owners of a facility that generates electricity and a building or machinery and equipment that consumes the electricity and their ownership interest in each varies by 10 percent or less.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.35 - Property and Services Used in a Film Production Activity

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions. In this regulation, the following terms have the meanings indicated:
(1) "Certified film producer or film production company" means a film producer or film production company that has received a Certificate of Eligibility for Film Production Sales and Use Tax Exemption from the Maryland Film Office of the Maryland Department of Business and Economic Development.
(2) Film Production Activity.
(a) "Film production activity" means the production or post-production of film or video projects including feature films, television projects, commercials, corporate films, infomercials, music videos, or other projects for which the producer or production company will be compensated, and which are intended for nationwide commercial distribution.
(b) "Film production activity" includes the production or postproduction of digital, animation, and multimedia projects.
(c) "Film production activity" does not include:
(i) Production or postproduction of student films or noncommercial personal videos;
(ii) Any activity not necessary to, and not undertaken directly and exclusively for, the making of a master film, tape, or image; or
(iii) Production or postproduction of projects the sale, display, exhibition, distribution, advertising, receipt, or possession of which, in the State, would violate the provisions of any State or federal law, including but not limited to Criminal Law Article, Title 11, Subtitles 1 and 2, Annotated Code of Maryland.
(3) Nationwide Commercial Distribution.
(a) "Nationwide commercial distribution" means intended for commercial distribution extending primarily beyond Maryland's local or regional (Maryland, Virginia, and the District of Columbia) market.
(b) "Nationwide commercial distribution" does not include:
(i) Distribution primarily via Internet transmission; or
(ii) Live coverage of an event, including but not limited to news, sporting events, and concerts.
(4) "Short term vehicle rentals" means a rental of a motor vehicle, as defined in Transportation Article, §
										11-135, Annotated Code of Maryland, for a period not to exceed 180 days.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.36 - Signs

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "Banners" means signs made of cloth.
(b) "Billboard signs" means freestanding advertising signs alongside a road installed by direct burial or anchor bolted to a concrete base.
(c) "Freestanding signs" means advertising, identifying, or directional signs made of pylons or other material installed by direct burial or anchor bolted to a concrete base.
(d) "Hanging signs" means signs hanging from the interior or exterior of a building.
(e) "Portable signs" means signs which can be moved from place to place, including signs equipped with stands or legs.
(f) "Posters" means signs made of paper or cardboard.
(g) "Signs affixed to a building" means advertising, identifying, or directional signs affixed to exterior or interior walls of a building by means of nails, screws, brackets, glue, or two-sided tape, including neon channel letter signs, box-type electric signs, and pin-mounted dimensional letter signs.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.37 - Tax Free Week for Qualifying Clothing and Footwear Items

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meaning indicated.
(2) Terms Defined.
(a) "Accessory items" includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.
(b) "Clothing or footwear" means an article of wearing apparel designed to be worn on or about the human body.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.38 - Advertising Agencies

Current through Register Vol. 51, No. 14, July 12, 2024
A. In General.
(1) An advertising agency is providing nontaxable advertising services when the transaction with the client is for:
(a) The preparation and placement of advertising in print, broadcast, or digital media;
(b) Public relations;
(c) Setting up press conferences;
(d) Conducting market research; or
(e) Creative concept development.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.40 - Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meaning indicated.
(2) Terms Defined.
(a) "Act" means the Mobile Telecommunications Sourcing Act, 4 U.S.C. §
												116, et seq.
(b) "Customer" means:
(i) The person that contracts with the home service provider for mobile telecommunications services; or
(ii) For the purpose of determining the place of primary use, if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service.
(c) "Home service provider" means the facilities-based carrier or reseller with which the customer contracts for mobile telecommunications services.
(d) "Licensed service area" means the geographic area in which the home service provider may by law or contract provide commercial mobile radio service to the customer.
(e) "Place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which shall be:
(i) The residential street address or the primary business street address of the customer; and
(ii) Within the licensed service area of the home service provider.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.41 - Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves

Current through Register Vol. 51, No. 14, July 12, 2024
A.-B. Repealed.
C. The sales and use tax does not apply to a sale of a multifuel pellet stove designed to burn agricultural field corn. The fact that agricultural field corn can be burned in a stove not specifically designed for the burning of agricultural field corn does not exempt the sale of that stove from the tax. Vendors and purchasers of multifuel pellet stoves shall keep records or documentation identifying the items as meeting the requirements for the exemption under this regulation.
D.-E. Repealed.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.42 - Effective Rate Agreements

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "Effective rate" means a calculated percentage derived from analysis of selected accounts for a selected sample period.
(b) "Effective rate agreement" means an agreement between the Comptroller and a vendor that allows a vendor to compute its sales and use tax liability for purchases made by the vendor for a specific period using a predetermined agreed upon effective rate.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.43 - Geothermal and Residential Wind Energy and Solar Equipment

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meaning indicated:
(2) Defined Terms.
(a) "Equipment" means an implement, such as a tool, apparatus, appliance, utensil, or instrument, used to perform a mechanical or manual operation.
(b) "Geothermal equipment" means equipment that uses ground loop technology to heat and cool a structure.
(c) "Residential wind energy equipment" means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.
(d) Solar Energy Equipment.
(i) "Solar energy equipment" means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
(ii) "Solar energy equipment" does not include equipment that is part of a nonsolar energy system, such as a window, floor or other passive solar material that does not involve the use of a mechanical or electronic device but is designed to enhance or improve the functionality of a traditional heating or cooling system, or that uses any type of recreational facility or equipment as a storage medium, such as a pool or hot tub.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.44 - Tax-Free Weekend for Certain Energy Efficient Equipment

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meaning indicated.
(2) Terms Defined.
(a) "Compact fluorescent light bulb" means a fluorescent light bulb that has been compressed into the size of a standard-issue screw-in incandescent light bulb.
(b) "Energy Star product" means an air conditioner, clothes washer, clothes dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the U.S. Environmental Protection Agency and the United States Department of Energy and is authorized to carry the Energy Star label. For the period July 1, 2014 through June 30, 2017, "Energy Star product" also means a light-emitting diode (LED) light bulb that meets or exceeds the same Energy Star efficiency criteria.
(c) "Solar water heater" means a system composed of equipment designed to heat water by the use of solar energy.
(d) "Standard size refrigerator" means a refrigerator with a factory-built, self-contained cabinet that is marketed for use in a private residence or household, whether or not used in a private residence.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.45 - Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "Dyed diesel fuel" means diesel fuel that is dyed under U.S. Environmental Protection Agency rules for high sulfur diesel fuel or is dyed under Internal Revenue Service rules for nontaxable use.
(b) "Marina" means an entity that maintains a place of business where motor fuel is sold primarily to vessels.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.46 - Parent-Teacher Organization Fundraisers

Current through Register Vol. 51, No. 14, July 12, 2024
A. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "Organization within an elementary or secondary school" means a formal group of students, teachers, administrators, and/or parents of students that is recognized by an elementary or secondary school and that promotes, leads, or supports participation in an educational or extra-curricular activity at or on behalf of that school and whose activities include fund raising on behalf of the organization.
(b) "Organization within a school system" means a formal group of students, teachers, administrators, and/or parents of students that is recognized by a Maryland school system, not including the school itself, and that promotes, leads, or supports participation in an educational or extra-curricular activity at or on behalf of that school system or one or more schools within that school system and whose activities include fund raising on behalf of the organization.
(c) "Parent-teacher organization" means a formal organization of parents, teachers and school staff of an elementary or secondary school that facilitates parental participation in a school and whose activities include fund raising on behalf of the organization.
(d) "School system in the State" means one of the twenty-three county school systems in Maryland or the Baltimore City school system.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.01 - Sales and Use Tax › Section 03.06.01.47 - Cannabis

Current through Register Vol. 51, No. 14, July 12, 2024
A. Scope. This regulation applies to all businesses required to be licensed or registered by the Maryland Cannabis Administration, including growers, micro growers, processors, microprocessors, incubator space operators, dispensaries, micro dispensaries, on-site consumption establishments, and delivery services.
B. Definitions.
(1) In this regulation, the following terms have the meanings indicated.
(2) Terms Defined.
(a) "Cannabis" has the meaning stated in Alcoholic Beverages and Cannabis Article, §1-101, Annotated Code of Maryland.
(b) "Delivery service" has the meaning stated in Alcoholic Beverages and Cannabis Article, §36-101, Annotated Code of Maryland.
(c) "Medical cannabis" means cannabis that is:
(i) Purchased by or administered to an individual who is registered as a qualifying patient, as defined in Alcoholic Beverages and Cannabis Article, §36-101, Annotated Code of Maryland; or
(ii) Purchased by a caregiver, as defined in Alcoholic Beverages and Cannabis Article, §36-101, Annotated Code of Maryland.
(d) "Vaping liquid" has the meaning indicated in Business Regulation Article, §
											16.7-101, Annotated Code of Maryland.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.02 - General Regulations-Admissions and Amusement Tax › Section 03.06.02.01 - Club Membership

Current through Register Vol. 51, No. 14, July 12, 2024
A. The gross receipts derived from an amount paid to become regularly entitled to the privileges of a club or other organization, as a member or otherwise, do not constitute an admissions and amusement charge subject to the tax, even though one of the privileges is the admission to a clubhouse, club grounds, hall, restaurant, hotel, or other similar place.
B. If the sole privilege of a charge described as "dues" is a right of admission to certain performances or to a particular place on a definite number of occasions, the gross receipts derived from the charges for these privileges are admissions and amusement charges subject to the tax.
C. The gross receipts derived from fees charged club members or nonmembers for the use of a golf course, tennis court, swimming pool, or something similar are subject to the tax if the charges are directly related to the usage of the facility or equipment.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.02 - General Regulations-Admissions and Amusement Tax › Section 03.06.02.02 - Rental Facilities

Current through Register Vol. 51, No. 14, July 12, 2024
A. Except as provided in §B, below, the receipts derived from the sales of the sole right to use any place or the right to dispose of all the admissions to any place, are not subject to the tax. The person acquiring the right to use the facility is responsible for the payment of the tax on the gross receipts derived from the sale of any taxable admissions.
B. The receipts derived from the use or rental of sporting or recreational facilities, such as a boat or tennis barn, in their entirety are subject to the tax unless the person leasing the facilities will also derive receipts by charging for the use of the same facilities. The lessor of the facilities is not liable for the tax on the lessor's receipts if the lessor can document that the lessee will charge for the use of the facilities and the lessor has notified the Comptroller of the proposed use in the form specified in COMAR 03.06.03.01D.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.02 - General Regulations-Admissions and Amusement Tax › Section 03.06.02.03 - Employees

Current through Register Vol. 51, No. 14, July 12, 2024
A. A person deriving gross receipts from admissions and amusement charges for admission is not liable for the tax on admissions for bona fide employees of the person if the employees receive free admission. If, however, a bona fide employee is admitted at a reduced rate, the person is responsible for the tax imposed on the gross receipts derived from the admission and the additional tax imposed on reduced charge admissions.
B. A "bona fide employee" is a person whose admission to the place is required for the performance of some duty to, or work for, the person deriving the gross receipts.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.02 - General Regulations-Admissions and Amusement Tax › Section 03.06.02.04 - State Authorized Exemptions

Current through Register Vol. 51, No. 14, July 12, 2024
A. Charitable, Educational, or Religious Exemptions.
(1) The tax may not be imposed on gross receipts derived from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for a:
(a) Charitable, educational, or religious purpose;
(b) Volunteer fire company or nonprofit rescue squad; or
(c) Fraternal, service, or veterans organization chartered by a grant of Congress.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.01 - Owners, Lessors, and Operators of Places Where Amusements Are Conducted

Current through Register Vol. 51, No. 14, July 12, 2024
A lessor shall give prompt notice to the Comptroller containing the information in §§A-E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:
A. The name and address of the lessee;
B. The character of amusement or entertainment;
C. The theater, park, hall, or similar place giving the name if one is used and known to the public;
D. The date or dates upon which or during which the place of amusement or entertainment is leased; and
E. The name and address of the lessor.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.02 - Records

Current through Register Vol. 51, No. 14, July 12, 2024
A. Each taxpayer is required to keep, for a period of 4 years, unless permission is obtained from the Comptroller to destroy the records after a shorter period of time, all records in connection with:
(1) Sales and purchases; and
(2) Gross receipts subject to the admissions and amusement tax.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.03 - Returns

Current through Register Vol. 51, No. 14, July 12, 2024
A. Filing Requirements.
(1) Sales and Use Tax.
(a) Subject to §A(1)(b) of this regulation, a person who makes taxable sales or purchases during the course of a month shall file with the Comptroller a report of those sales or purchases, accompanied by payment of the taxes due, by the 20th day of the succeeding calendar month.
(b) A person who makes retail sales, sales for use, or purchases for use of cannabis, as defined in COMAR 03.06.01.47, during the course of a month shall file a separate report and payment for each physical location in the State at which the person makes retail sales, sales for use, or purchases for use of cannabis.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.04 - Refunds of Admissions and Amusement Tax

Current through Register Vol. 51, No. 14, July 12, 2024
A. A taxpayer who has erroneously paid more admissions and amusement taxes, penalty, or interest than properly and legally payable may apply to the Comptroller for a refund on a form available from the Comptroller.
B. The Comptroller shall deny any request for a refund received more than 3 years after the tax or other charges for which the refund is requested were paid to the Comptroller by the taxpayer requesting the refund.
C. The Comptroller shall pay interest on the refund from the 45th day after the claim is filed, in the manner required by statute, to the date on which the refund is paid, unless the claim for refund is based on an error or mistake of the claimant not attributable to the State or a unit of the State government.
D. A person may appeal a denial of a refund by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04D.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.05 - Refunds of Sales and Use Tax

Current through Register Vol. 51, No. 14, July 12, 2024
A. General.
(1) The Comptroller shall treat any request for a credit as a request for a refund.
(2) The Comptroller shall deny any request for a refund received more than 4 years after the tax was paid by the applicant to the Comptroller or to a licensed tax collector.
(3) If the request for a refund is for taxes previously paid with a return, and from which a collection discount was deducted by the person making the request, the Comptroller:
(a) If the entire amount of the taxes previously paid with a return was subject to the collection discount, shall deduct from the approved amount the amount of the collection discount; or
(b) If the entire amount of the taxes previously paid with a return was not subject to the collection discount:
(i) Shall deduct from the approved amount the amount of the collection discount if, after excluding the approved amount from the total amount of tax previously paid with the return, the taxpayer would not exceed the collection discount limitation; or
(ii) May not deduct from the approved amount the amount of the collection discount if, after excluding the approved amount from the total amount of tax previously paid with the return, the taxpayer would still exceed the collection discount limitation.
(4) The Comptroller shall pay interest on the refund from the 45th day after the claim is filed, in the manner required by statute, to the date on which the refund is paid, unless the claim for refund is based on an error or mistake of the claimant not attributable to the State or a unit of State government.
(5) For sales and use tax assessments made after June 30, 1989, a credit is authorized for tax overpayments for the periods covered by the assessments. The credit will be permitted during the course of the audit to the extent that it can be verified at that time. In all other instances, taxpayers should file a documented claim for a refund identifying the assessment claim to which the refund relates.
(6) A person may appeal a denial of a refund by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.06 - Revocation of Sales and Use Tax Licenses

Current through Register Vol. 51, No. 14, July 12, 2024
A. The Comptroller may deny a license to an applicant, reprimand a licensee, or suspend or revoke a license:
(1) If the applicant or licensee fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another, or fraudulently or deceptively uses a license; or
(2) For cause.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 06 - SALES AND USE TAX › Chapter 03.06.03 - Administrative and Procedural Regulations-Sales and Use, and Admissions and Amusement Taxes › Section 03.06.03.07 - Bad Debts

Current through Register Vol. 51, No. 14, July 12, 2024
A. A vendor is required to remit the sales and use tax on an accrual basis. If a vendor is unable to collect accounts receivable on which the sales and use tax has been remitted, a credit may be taken or refund applied for within 4 years of the vendor's payment of the tax.
B. Vendors that are required to file federal income tax returns may claim a credit or refund only for the amount of tax that is uncollected on accounts that have been written off for federal income tax purposes.
C. Vendors shall apply partial payments from buyers proportionately to uncollected principal, interest, and tax at the time of receipt. The amount of credit or refund may not be computed on any basis that results in partial payments being disproportionately applied to unpaid principal or interest.
D. The amount of the credit or refund for repossessed merchandise shall be computed on the basis of the difference between the unpaid balance and the value of the merchandise at the time of the repossession.
E. Vendors may take credits for bad debts directly by reducing otherwise reportable taxable sales and tax collections on returns. Since these credits are treated as reductions of tax collections and not as refunds, they may not be reported as refunds on returns and are not subject to the dollar limitations generally applicable to refunds claimed on returns. Bad debt credits taken on returns may not exceed the net tax due.
F. Vendors who take credits for bad debts on returns shall maintain complete and accurate records to support the credits for a period of 4 years. If, within 4 years from the date of the return, the Comptroller determines that any portion of the credit taken was improper, a deficiency assessment plus late charges shall be levied for the underpayment.
G. Vendors who recover amounts previously claimed as bad debt credits or refunds shall report these recoveries on their next sales and use tax report by increasing reportable taxable sales and tax collections by the amount recovered.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 07 - CENTRAL PAYROLL BUREAU › Chapter 03.07.01 - General Regulations › Section 03.07.01.01 - Definition

Current through Register Vol. 51, No. 14, July 12, 2024
"Organization" means any labor organization of State employees and any association of State management officials or supervisors.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 07 - CENTRAL PAYROLL BUREAU › Chapter 03.07.01 - General Regulations › Section 03.07.01.02 - Deduction of Organization Dues

Current through Register Vol. 51, No. 14, July 12, 2024
A. Procedure.
(1) State law authorizes the Central Payroll Bureau, on written request of a State employee, to deduct organization dues from the employee's salary or wage, in certain specified circumstances. For employees paid through the Central Payroll Bureau, the initiation of a deduction of organization dues will be honored by the Central Payroll Bureau only upon receipt by the Central Payroll Bureau of a written request of the employee, on a form approved by the Central Payroll Bureau and processed through the organization. All subsequent changes regarding the deduction shall be made by the employee in writing on a form approved by the Central Payroll Bureau and processed through the organization. An employee may cancel the payroll deduction for organization dues by notifying the Central Payroll Bureau in writing of the decision to cancel.
(2) Requests by an organization for initiation, modification, or cancellation of an employee payroll deduction of organization dues submitted to the Central Payroll Bureau by approved electronic means must include control totals and a statement certifying that the organization retains the original employee authorization form in its possession.
(3) Employees in the regular, University of Maryland, and contractual payroll systems may request a payroll deduction of organization dues.
(4) The Central Payroll Bureau shall remit to the employee's designated organization all dues deducted.
Code of Maryland Regulations › Title 03 - COMPTROLLER OF THE TREASURY › Subtitle 08 - TIRE RECYCLING FEE › Chapter 03.08.01 - General Regulations › Section 03.08.01.01 - Definitions

Current through Register Vol. 51, No. 14, July 12, 2024
A. For purposes of the tire recycling fee, the following terms have the meaning indicated.
B. Terms Defined.
(1) "Tire" means a continuous rubber or similar material or synthetic material which is pneumatically designed or intended to cover or encircle a wheel which is manufactured for use on any:
(a) Motor vehicle as defined in Tax-General Article, § 9-101(g), Annotated Code of Maryland;
(b) Trailer as defined in the Transportation Article, §
											11-169, Annotated Code of Maryland;
(c) Farm implement; or
(d) Machinery which is similar to the vehicles, trailers, or farm implements, in § B(1)(a)--(c) of this regulation.