COMAR Title 03 — COMPTROLLER OF THE TREASURY

03.01.01 General Regulations

COMAR 03.01.01.01 Inspection of Public Records.

A. In this regulation, “sociological information” means:

(1) Social Security number;

(2) Individual taxpayer identification number;

(3) Federal employer identification number;

(4) Personal street address;

(5) Personal phone number;

(6) Personal e-mail address;

(7) Date of birth;

(8) Information regarding marital status, dependents, or relatives;

(9) Information regarding employment status, including employment application;

(10) Medical or psychiatric history;

(11) Medical assistance;

(12) Educational history; and

(13) Driver’s license number.

B. All public records maintained by the Comptroller, other than those which the Comptroller is authorized or required to hold confidential under the Public Information Act, the Tax-General Article, or other law, shall be open for inspection at any time during regular business hours. A person seeking the right to inspect a public record maintained by the Comptroller, other than by means of written request, who is advised by the custodian that the Comptroller is authorized or required to hold the record confidential under the Public Information Act, may pursue the request by making written application to the Comptroller of the Treasury, State Treasury Building, Annapolis, Maryland.

C. A person who makes a written request for a public record maintained by the Comptroller shall include in the request:

(1) A statement that the request is made pursuant to the Public Information Act;

(2) A description of the public record sought to be inspected.

D. As soon as practicable, but not later than 30 days after receipt of the written request for access to any public record, the Comptroller shall either:

(1) Grant the request by written notice and produce the record for inspection;

(2) Deny the request, in whole or in part; or

(3) Temporarily deny the request pending a court determination of whether disclosure would do substantial injury to the public interest.

E. The grant of a request for public inspection includes the right to copy the public record or to have it copied by the Comptroller's Office. If the Comptroller grants a request to inspect a public record, in whole or in part, the notice mailed to the applicant shall include the date, time, and place of the inspection, and the name of the employee of the Comptroller’s office to be contacted by the applicant for this purpose.

F. If the Comptroller denies, in whole or in part, a written request for the inspection of a public record in his possession, the Comptroller shall provide the applicant, within 10 working days of the denial, with a written statement of the grounds for the denial and the remedies available to the applicant for review of his decision.

G. Any time limit set forth in this regulation:

(1) May be extended with the consent of the applicant, for a period not to exceed 30 days; or

(2) Shall, if the applicant seeks resolution under General Provisions Article, §4-1B-04, Annotated Code of Maryland, be extended pending the resolution of the dispute.

H. Charges for Copies, Print-Outs, Electronic Files and Photographs.

(1) When the duplication is performed by the applicant or by an employee of the Comptroller's Office without supervision by a senior official, on conventional duplicating equipment located in an office of the Comptroller, the charge for copies or photographs of a public record provided pursuant to this regulation shall be 50 cents per page. A charge of $1 per page shall be made for copies which the Comptroller is required to make in order to delete privileged or confidential information from public records which an applicant will personally inspect and for copies which must be made under the supervision of a senior official.

(2) If copies or photographs cannot be made on equipment located in the office where the public records are kept, the Comptroller shall cause the copies to be made at a location of the Comptroller’s choosing, and shall charge for this service, in addition to charges incurred for duplication, an amount sufficient to reimburse the State for the cost of the time of an employee of the Comptroller’s office in supervising this copying.

(3) If the Comptroller is required to provide a print-out or electronic file pursuant to this regulation, the Comptroller shall determine a reasonable charge for the print-out or electronic file on a case-by-case basis, taking into account computer time, programming, and material costs.

I. Except as provided in §J of this regulation, the custodian may not disclose and shall deny a request for inspection or copying of any part of a public record that contains sociological information relating to an individual.

J. Subject to §B of this regulation, a custodian may disclose sociological information:

(1) That is anonymized and aggregated;

(2) To other public officials and employees in the performance of their public duties;

(3) To the person in interest or the agent or representative of the person in interest;

(4) With the consent of the person in interest;

(5) Pursuant to a duly issued subpoena; or

(6) Pursuant to a court order.

History

Administrative History: Effective date: February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121)
Administrative History: Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004
Authority: General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland

COMAR 03.01.01.02 Petition for Promulgation, Amendment, or Repeal of Regulations.

A. An interested person may petition the Comptroller, requesting the adoption of a new regulation under the laws administered by the Comptroller or the amendment or repeal of any existing regulation issued under these laws.

B. The petition shall be submitted in writing and shall provide:

(1) The full text of a new proposed regulation or regulations, the codification and the full text of an existing regulation or regulations proposed to be amended, indicating proposed changes, or the codification of the regulation or regulations for which repeal is sought;

(2) A statement in support of the proposal made, including:

(a) Reference to the statutory basis for the proposal, including, when appropriate, judicial and administrative interpretations of the statute or statutes in question,

(b) Specific objections to existing regulations, practices, or interpretations, and

(3) A statement describing in detail the effect of the proposal on the interested person, including:

(a) A statement as to whether the proposal is intended to affect the tax consequences of a transaction or transactions entered into or contemplated by the interested person, its vendors, customers, clients, or other persons upon whose behalf the proposal is made, the taxability of which are known by the interested person to be the subject of an inquiry, audit, refund, or assessment proceeding in the Comptroller's Office,

(b) A statement as to whether the proposal is intended to affect the status of the interested person or other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the interested person that the current status of the interested person is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office, and

(c) An explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceeding, if any.

C. Within 60 days after submission of a petition described in §A, above, the Comptroller shall either deny the petition in writing, stating the reasons for the denial, or initiate rule-making proceedings.

D. If a petition is denied, another petition on the same topic may not be accepted by the Comptroller for review until 6 months after the date of the denial.

History

Administrative History: Effective date: February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121)
Administrative History: Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004
Authority: General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland

COMAR 03.01.01.03 Petition for Declaratory Ruling.

A. An interested person may petition the Comptroller for a declaratory ruling with respect to the applicability to a person, property, or state, of facts pertaining to the laws or the regulations administered by the Comptroller.

B. A petition for declaratory ruling shall be filed in writing, clearly marked to indicate that it is being filed pursuant to this regulation. The petition shall:

(1) Contain a detailed statement of the facts on which the petition is based.

(2) Set forth fully the statutes, regulations, or judicial decisions relevant to the issue.

(3) Pose the question of whether, and in what manner, the statutes, regulations, or judicial decisions apply to the petitioner under the facts outlined in the petition.

(4) Contain a statement describing the interest of the petitioner in making the request for the declaratory ruling. The description shall:

(a) Include a statement as to whether the declaratory ruling sought is intended to affect the tax consequences of any transaction or transactions entered into or contemplated by the petitioner, its vendors, customers, clients, or any other person upon whose request or upon whose behalf the declaratory ruling is sought, the taxability of which are known by the petitioner to be the subject of an inquiry, audit, refund, or assessment proceeding by the Comptroller's Office;

(b) Include a statement as to whether the declaratory ruling sought is intended to affect the status of the petitioner or any other persons under any of the licensing or regulatory provisions administered by the Comptroller when it is known by the petitioner that the current status of the petitioner is the subject of an inquiry, inspection, investigation, or other proceeding in the Comptroller's Office; and

(c) Contain an explanation of the circumstances surrounding the inquiry, inspection, investigation, audit, refund, assessment, or other proceedings, if any.

C. The Comptroller shall consider the petition and may, at the Comptroller's discretion, issue the declaratory ruling requested. The Comptroller may require argument on the petition. A declaratory ruling issued by the Comptroller shall plainly state that it is a declaratory ruling pursuant to this regulation. A written answer from the Comptroller or any employee of the Comptroller's Office to an inquiry from a taxpayer may not be construed to be a declaratory ruling unless made in conformity with this regulation.

D. Declaratory Ruling.

(1) As to the petitioner, a declaratory ruling shall be binding upon the Comptroller as to any transaction covered by the ruling that is entered into by a person upon whose request or upon whose behalf the declaratory ruling is sought, including a transaction entered into:

(a) Before the date of the declaratory ruling; and

(b) In reliance upon the ruling, unless a change in the legal basis of the declaratory ruling is made by statute, regulation, or judicial decision after the issuance of the declaratory ruling and before any affected transaction.

(2) With prospective effect only, a declaratory ruling may be revoked, altered, or amended by the Comptroller at any time.

E. The Comptroller may publish declaratory rulings of general interest, subject to the protection of the:

(1) Identity of the petitioner; and

(2) Confidential information contained in the petition for declaratory ruling.

History

Administrative History: Effective date: February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121)
Administrative History: Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004
Authority: General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland

COMAR 03.01.01.04 Hearings and Appeals.

A. Definitions. In this regulation, the following terms have the meanings indicated:

(1) “Comptroller” includes any employee of the Comptroller's Office designated as a hearing officer to conduct informal hearings in contested cases.

(2) “Person” means an individual or entity that, as a result of action taken by the Comptroller's Office, is entitled to an informal hearing by law or regulation.

(3) “Written application” means a written request for a hearing that is submitted to the Hearings and Appeals Section of the Comptroller’s office via U.S. Mail, facsimile, email, or online appeal, or is delivered in person.

B. Hearings — Assessments and Refunds.

(1) Assessments.

(a) General.

(i) A person may request a revision of an assessment by submitting a written application for a hearing to the Hearings and Appeals Section of the Comptroller's Office within 30 days of the date of the notice of assessment.

(ii) If a person does not submit an application within the 30-day period, the assessment becomes final and not subject to appeal.

(b) If an assessment is paid by a taxpayer, an application for refund may not be considered unless the application was made within 30 days of the date of the notice of assessment.

(2) Refunds.

(a) If the Comptroller denies any portion of a claim for refund, a person may appeal the denial by submitting a written application for a hearing within 30 days of the Comptroller's determination on the refund claim.

(b) If a person does not submit an application within the 30-day period, the determination becomes final and not subject to appeal.

(c) The withholding of a portion of an approved refund under COMAR 03.04.05 or 03.04.06 is not a denial of the claim for refund from which an appeal may be taken under this regulation. A person who disagrees with the interception of a tax refund may apply for relief as provided in COMAR 03.04.05 and 03.04.06.

(d) If the Comptroller withholds a portion of an approved refund pursuant to Tax-General Article, §§13-921 and 13-922, Annotated Code of Maryland, a person who disagrees with the interception of a tax refund for a liability certified by the taxing official of another state may:

(i) Submit a written application for a hearing to appeal the certification to the Hearings and Appeals Section of the Comptroller's Office within 30 days of the date of the notice of intercept; or

(ii) Request a hearing with the taxing official of the certifying state, in accordance with the laws of the state that certified the liability.

(3) A particular form is not required for the written application for a hearing.

B-1. Correction of Erroneous Assessments.

(1) A person who fails to file a timely appeal under Tax-General Article, §13-508(a), Annotated Code of Maryland, may request a correction of an erroneous assessment under Tax-General Article, §13-509, Annotated Code of Maryland.

(2) A person requesting a correction of an assessment shall provide written documentation that is relevant and responsive to the assessment, within the time period designated by the hearing officer.

(3) After reviewing the provided documentation, the hearing officer shall:

(a) Issue an order stating clearly the reasons for decreasing or abating the assessment; or

(b) Send written notice of the Comptroller's refusal to enter an order.

(4) An order issued by the hearing officer is final and not subject to appeal.

(5) The Comptroller's refusal to issue an order is final and not subject to appeal.

C. Hearings — Licenses.

(1) The appropriate unit of the Comptroller's Office shall schedule a hearing before the denial, suspension, or revocation of a license issued under Tax-General Article, Annotated Code of Maryland.

(2) In the case of an alcoholic beverage license or a tobacco license issued by the Comptroller's Office, a hearing shall be held by the division responsible for issuing the license.

(3) In the case of all other licenses issued by the Comptroller, a hearing shall be held by the Hearings and Appeals Section of the Comptroller's Office.

(4) An appeal from a license hearing shall be under Regulation .05 of this chapter.

D. Scheduling and Attendance.

(1) After receipt of a timely application for a hearing or after having issued a notice of proposed action on a license or license application, the Comptroller shall schedule a hearing.

(2) The Comptroller shall notify the person:

(a) Of the date, time, and place of the hearing;

(b) Of the statutory or regulatory authority for the Comptroller's action or proposed action;

(d) That the person may present witnesses and documents at the hearing;

(e) That failure to appear for the scheduled hearing shall be treated as a withdrawal of the request for a hearing; and

(f) If the hearing is by telephone, video, or other electronic means, of instructions on how to appear for the hearing.

(3) Postponements.

(a) The hearing officer shall consider a request for postponement only if the person establishes good cause for the postponement.

(b) Except as provided in §D(3)(d) of this regulation, a request for postponement shall be made in writing and be received by the Comptroller no fewer than 5 business days before the scheduled hearing.

(d) Emergency Request for Postponement.

(i) For purposes of this paragraph, “emergency” means a sudden, unforeseen occurrence requiring immediate attention which arises within 5 business days of the hearing.

(ii) In an emergency, a request for postponement may be made by telephone.

(iii) The hearing officer may require documentation of the reasons for the emergency postponement request from the person.

(4) Failure to Attend Hearing.

(a) If a person fails to attend a scheduled hearing in person or, in the case of a telephone, video, or other electronic hearing, fails to appear as instructed, the assessment or denial of the application for refund is final and not subject to appeal.

(b) If a person fails to attend a scheduled hearing on a proposed action on a license or application for license, the proposed action becomes effective as of the date of the scheduled hearing.

(c) If a person fails to attend a scheduled hearing to challenge the certification of a liability owed to another state which resulted in the withholding of a portion of refund, the certification is deemed correct and the intercept is final and not subject to appeal.

E. Prehearing Procedure.

(1) Before a hearing, the hearing officer may:

(a) Review or request materials relevant to the proceedings; and

(b) Hold a prehearing conference.

(2) If all parties agree at a prehearing conference, a hearing officer may dispose of an issue by stipulation or settlement.

F. Hearings.

(1) Procedures.

(a) The Comptroller shall record all hearings.

(b) A person may produce witnesses and documents in support of the person's position.

(i) A person may request that the hearing officer subpoena witnesses.

(ii) A person shall make the request in writing, not later than 10 days before the hearing, explaining why the subpoena is necessary.

(iii) The hearing officer may decline to issue the subpoena.

(d) The hearing officer may question any witnesses and may produce, by subpoena or otherwise, additional witnesses. A person may question any witnesses called by the hearing officer.

(e) The hearing officer may allow a person time to provide additional evidence or written arguments, and may reconvene the hearing if the hearing officer considers it necessary.

(f) The hearing officer may consult with any employee of the Comptroller and with the person before making a decision in a case.

(2) Evidence.

(a) The hearing officer shall consider probative evidence without regard to any technical rules, but may reject evidence which is incompetent, irrelevant, immaterial, unduly repetitious, or not responsive.

(b) Copies of documents may be admitted, although the hearing officer may require production of originals.

(c) The Comptroller shall retain documentary or other evidence for at least 60 days after the case is finally resolved. The evidence may then be destroyed unless the owner or person producing it makes a written request for its return.

(3) Witnesses shall be under oath or affirmation.

(4) Burden of Proof.

(a) An assessment or denial of refund is presumed to be correct, and a person has the burden of proving that an error has been made.

(b) In a hearing on a license suspension, revocation, or denial, the Comptroller has the burden of proof.

(c) In a hearing on the certification of a liability owed to another state which resulted in the withholding of a portion of refund, the certification of the taxing official of the other state is presumed to be correct, and a person has the burden of proving that an error has been made.

(5) Hearings Conducted by Electronic Means.

(a) A hearing officer may conduct all or part of a hearing by telephone, video conferencing, or other electronic means, by the consent of all parties.

(b) All substantive and procedural rights applicable to hearings described in this regulation apply to telephone, video, or other electronic hearings, subject only to the limitations of the physical arrangement.

(c) Documentary Evidence. For a telephone, video, or other electronic hearing, a party shall provide documentary evidence to be offered to all parties so that it is received by each party and the hearing officer at least 5 days before the scheduled hearing.

(d) Default. For a telephone, video, or other electronic hearing, the following may be considered a failure to appear resulting in the assessment or denial of the application for refund becoming final and not subject to appeal:

(i) Failure to answer the telephone for 15 minutes;

(ii) Failure to free the telephone for a hearing;

(iii) Failure to call into a hearing held by telephone, video, or other electronic means within 15 minutes of the scheduled time for hearing; or

(iv) Any other failure without good cause to be ready to proceed with the hearing as scheduled.

G. Final Determinations.

(1) The hearing officer shall issue a written final determination on behalf of the Comptroller.

(2) The notice of final determination shall summarize:

(a) Any adjustments to the assessment or refund denial and the reasons for the Comptroller's action;

(b) In the case of an action on a license or application for a license, the reasons for the Comptroller's action; or

(c) In the case of the withholding of a portion of a refund for a liability certified by the taxing official of another state, any adjustment to the amount of the intercepted refund and the reasons for the Comptroller’s action.

H. Appeals.

(1) A person dissatisfied with the final determination may appeal to the Maryland Tax Court for a de novo review within 30 days from the date of the notice of final determination.

(2) If the Comptroller does not issue a final determination with respect to a claim for refund within 6 months from the date of the filing of the claim, the person may elect to consider the claim disallowed and appeal to the Maryland Tax Court.

(3) Effect of Appeals.

(a) Assessments.

(i) Proceedings for the review of assessments do not stay the accumulation of statutory interest charges.

(ii) A person may pay an assessment under protest to avoid incurring additional interest charges during the appeal process.

(iii) If a person pays an assessment under protest, and it is subsequently determined that all or a portion of the tax is not owed to the Comptroller, the Comptroller shall pay interest as provided in Tax-General Article, §13-603, Annotated Code of Maryland.

(b) Licenses. The filing of a petition of appeal from a final determination does not, of itself, stay the enforcement of the Comptroller's proposed action.

Cross References

03.01.01.05B

03.01.01.05C

03.03.02.13A

03.03.04.14A

03.04.01.11C

03.04.02.10B

03.04.02.11G

03.04.03.07D

03.06.03.05A(6)

03.06.03.06B

03.08.01.05

03.10.01.06

History

Administrative History: Effective date: February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121)
Administrative History: Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004
Authority: General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland

COMAR 03.01.01.05 Hearings Under the Administrative Procedure Act.

A. A person who, as a result of an action of the Comptroller, is entitled to a hearing in accordance with State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland, may request a hearing.

B. The request for a hearing shall be made as set forth in Regulation .04 of this chapter.

C. To the extent practicable and as permitted by law, the provisions set forth in Regulation .04 of this chapter apply to hearings under this regulation.

D. The Comptroller shall hold a hearing in accordance with the provisions in State Government Article, Title 10, Subtitle 02, Annotated Code of Maryland.

E. A person aggrieved by the Comptroller's final determination may file a petition for judicial review in accordance with the provisions of State Government Article, §10-222, Annotated Code of Maryland.

Cross References

03.01.01.04C(4)

03.03.01.21C

History

Administrative History: Effective date: February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .01E, F adopted effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Regulation .01C, D amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.07.01 to 03.01.01 and new Regulations .02—.04 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .01 amended effective February 16, 2026 (53:3 Md. R. 121)
Administrative History: Regulation .01F amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G amended effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .04 amended effective August 19, 2013 (40:16 Md. R. 1340); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A, B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .04B amended effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .04B-1 adopted effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05 adopted effective January 14, 1998 (26:1 Md. R. 19)
Administrative History: Regulation .06 adopted as an emergency provision effective July 1, 2003 (30:19 Md. R. 1325); emergency status extended at 30:25 Md. R. 1841; 30:26 Md. R. 1912; emergency status expired June 30, 2004
Authority: General Provisions Article, §§4-201 and 4-206; State Government Article, §§10-122(a) and 10-304(b); Tax-General Article, §§2-102 and 2-103; Annotated Code of Maryland

03.01.02 Tax Payments — Immediately Available Funds

COMAR 03.01.02.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “ACH credit” means a transaction in which a taxpayer, through the taxpayer's bank and an automated clearing house, originates an entry crediting the State of Maryland's bank account and debiting the taxpayer's bank account for the amount of the payment due.

(2) “ACH debit” means a transaction in which the Treasurer, through a designated depository bank and an automated clearing house, originates an entry debiting the taxpayer's bank account and crediting Maryland's bank account for the amount of the payment due.

(3) “Automated clearing house (ACH)” means a central clearing facility operated by:

(a) A federal reserve bank; or

(b) An organization established by agreement with the National Automated Clearing House Association (NACHA) which:

(i) Operates as a clearing house for transmitting or receiving entries between banks and bank accounts, and

(ii) Authorizes an electronic transfer of funds between banks or bank accounts.

(4) “Business day” means the hours between 8 a.m. and 8 p.m. prevailing Eastern time, on a day other than a Saturday, Sunday, or any holiday as defined in Tax-General Article, §1-201(a), Annotated Code of Maryland.

(5) “Comptroller” means the Comptroller of Maryland or the Comptroller's designee.

(6) “Direct debit” means an electronic transfer of an authorized payment from a taxpayer's checking or savings account into the State's bank account.

(7) “Immediately available funds” means an ACH credit, an ACH debit, direct debit, or wire transfer.

(8) “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind, including an agent of a taxpayer, and any partnership, firm, association, corporation, or other entity.

(9) “Tax” means tax, interest, penalty, and fees.

(10) “Taxpayer” means any person required to pay a tax or file a return or a report.

(11) “TXP” means the tax payment addendum convention for use with the National Automated Clearing House Association's CCD+ application.

(12) “Wire transfer” means a transaction in which a taxpayer, through the taxpayer's bank, originates an entry crediting the State of Maryland's bank account and debiting the taxpayer's bank account on the same day the transaction is initiated.

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

COMAR 03.01.02.02 Requirements for Payment by Immediately Available Funds.

A. A taxpayer whose unpaid tax liability is $10,000 or more shall remit payment by immediately available funds pursuant to the following:

(1) Except as provided for in §A(2) of this regulation, payment shall be made by using:

(a) ACH credit;

(b) ACH debit; or

(2) Payment by wire transfer may be used if the taxpayer:

(a) Initiates an ACH credit or authorizes an ACH debit transaction which fails; and

(b) Receives prior approval from the Comptroller.

B. An agent of a taxpayer or taxpayers shall remit payment by immediately available funds under §A of this regulation if the total amount of the payments to be made by the agent for any period exceeds $10,000 in the aggregate, not including any amounts for which the agent has not received timely payment from the taxpayer.

C. Payment by immediately available funds applies to the payment of:

(1) Income tax withheld by an employer;

(2) Corporation income tax;

(3) Except as provided for in §H of this regulation, sales and use tax;

(4) Motor fuel tax;

(5) Motor carrier tax;

(6) Alcoholic beverage tax; or

(7) Tobacco tax.

D. A person using the ACH debit or credit method shall provide:

(1) The taxpayer's Maryland tax account number; and

(2) A statement of the type of tax and the tax period for which the payment is being made.

E. A person using the direct debit method shall provide:

(1) The taxpayer's federal employer identification number;

(2) The taxpayer's Maryland tax account number;

(3) The tax type and tax period for which the payment is being made; and

(4) Any additional information required to accurately report the tax due.

F. A separate ACH credit, ACH debit, direct debit, or wire transfer as allowed under §A(2) of this regulation shall be made for each type of tax and for each period for which the tax is due.

G. A taxpayer not required to remit payments in immediately available funds may use the ACH credit, ACH debit, or direct debit method for tax payments. The wire transfer method is permitted only if the taxpayer receives prior approval from the Comptroller.

H. A taxpayer may not make payment using ACH credit for the payment of sales and use tax on sales of alcoholic beverages.

Cross References

03.01.02.04B(4)

03.01.02.04D(3)

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

COMAR 03.01.02.03 Registration.

A person making a payment by ACH debit, or as an agent for a taxpayer, may be required to register with the Comptroller before initiation of an ACH tax payment.

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

COMAR 03.01.02.04 Rules for Use of ACH and Direct Debit Payments.

A. General Rule. A taxpayer using the ACH payment method shall make the appropriate arrangements to initiate the payment at least one business day before the due date so that the transfer is executed on the date payment is due.

B. Specific Rules for ACH Debit.

(1) A taxpayer using the ACH debit payment method shall make the appropriate arrangements to initiate the payment by 2 p.m. on the last banking day before the due date.

(2) The taxpayer shall furnish to the Comptroller the banking information necessary to generate ACH debits against the taxpayer's designated account.

(3) If a taxpayer elects the ACH debit payment method and the banking information necessary to generate the ACH debit against the taxpayer's account changes, the taxpayer shall provide the new banking information to the Comptroller 30 days before initiating an ACH transaction.

(4) The taxpayer, to initiate payment of a tax, shall contact the Comptroller and report the tax information in accordance with Regulation .02D of this chapter.

C. Specific Rules for ACH Credit.

(1) A taxpayer electing the ACH credit payment method shall initiate each payment of tax by contacting the taxpayer's own financial institution and requesting the institution to transfer both the appropriate identifying information and payment to the State of Maryland's depository bank by an ACH credit.

(2) The taxpayer shall remit an ACH credit transaction with an addendum record formatted in accordance with the appropriate TXP convention.

D. Specific Rules for Direct Debit.

(1) The direct debit method is only available for:

(a) Income tax withheld by an employer; and

(b) Sales and use tax.

(2) The taxpayer shall furnish to the Comptroller the banking information necessary to generate the direct debit against the taxpayer's designated account.

(3) The taxpayer, to initiate payment of a tax, shall log on to the bFile (business online filing) program on the Comptroller's website or onto an approved third-party website and provide the tax information in accordance with the prompts and instructions and with Regulation .02E of this chapter.

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

COMAR 03.01.02.05 Miscellaneous Filing and Reporting Provisions.

A. A person making a tax payment using the ACH credit, ACH debit, direct debit, or wire transfer method shall file the following returns:

(1) For Maryland individual income tax withholding:

(a) Annual Employer Withholding Reconciliation Return using Form MW508;

(b) Amended Annual Employer Withholding Reconciliation Return on Form MW508A; and

(2) Maryland Corporation Income Tax Return Form 500; or

(3) For Maryland motor fuel-related taxes:

(a) Dealer Tax Return Form GTD100 and all applicable supporting schedules and worksheets;

(b) Special Fuel User/Seller Tax Return Form GTD-300 and all applicable supporting schedules and worksheets;

(c) Special Return—Jet Fuel and Aviation Gas Return Form GTD-AV and all applicable supporting schedules and worksheets; and

(d) Class W Distributor Return Form GTD-100W.

B. A person making tax payments using the ACH credit, ACH debit, direct debit, or wire transfer method may not file the corresponding returns or reports if the payment was for any of the following:

(1) Employer’s Return of Income Tax Withheld Form MW506 or for accelerated filers Form MW506M;

(2) The Declaration of Estimated Corporation Income Tax Form 500D;

(3) Maryland Application for Extension of Time to File Corporation Income Tax Return Form 500E; or

(4) Sales and Use Tax Return Form 202 or Form 202F.

C. A taxpayer who remits taxes by ACH credit, ACH debit, direct debit, or wire transfer method shall indicate that fact on all returns required to be filed for that period for which payment is being made as listed under §A of this regulation.

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

COMAR 03.01.02.06 Payment of Delinquent Taxes by Immediately Available Funds.

The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:

A. Income tax withheld by an employer;

B. Corporation income tax; or

C. Sales and use tax.

History

Administrative History: Effective date: April 26, 1993 (20:8 Md. R. 722)
Administrative History: Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003
Administrative History: Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)
Administrative History: Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)
Administrative History: Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

03.01.03 Record-Keeping Requirements for Records Created by Computer and Electronic Systems

COMAR 03.01.03.01 Purpose.

The purpose of this chapter is to serve as a supplement to the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under COMAR 03.02.02.03, 03.02.03.04, 03.03.01.05, 03.03.01.06—.07, 03.03.04.04, and 03.06.03.02. This chapter addresses the situation where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.02 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Electronic data interchange” or “EDI technology” means the computer-to-computer exchange of business transactions in a standardized structured electronic format.

(2) “Hard copy” means any documents, records, reports, or other data printed on paper.

(3) Machine-Sensible Record.

(a) “Machine-sensible record” means a collection of related information in an electronic format.

(b) “Machine-sensible record” does not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems.

(4) Storage-Only Imaging System.

(a) “Storage-only imaging system” means a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper.

(b) “Storage-only imaging system” does not include any system, or part of a system, that manipulates or processes information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.03 Record-Keeping Requirements—General.

A. If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.

B. Notwithstanding the requirement in §A of this regulation, a taxpayer may not be prohibited from demonstrating tax compliance with traditional hard-copy documents.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.04 Record-Keeping Requirements—Machine-Sensible Records.

A. General Requirements.

(1) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the Comptroller.

(2) At the time of an examination, the retained machine-sensible records shall be capable of being retrieved and converted to a standard record format.

(3) A taxpayer who does not create the electronic equivalent of a traditional paper document in the ordinary course of business is not required to construct that record for tax purposes.

B. Electronic Data Interchange Requirements.

(1) If a taxpayer uses electronic data interchange processes and technology, the level of record detail, in combination with other records related to the transactions, shall be equivalent to that contained in an acceptable paper record. For example, the retained records shall contain such information as vendor name, invoice date, product description, quantity purchased, price, amount of tax, indication of tax status, and shipping detail. Codes may be used to identify some or all of the data elements, if the taxpayer provides a method which allows the Comptroller to interpret the coded information.

(2) The taxpayer may capture the information necessary to satisfy §B(1) of this regulation at any level within the accounting system and need not retain the original electronic data interchange transaction records if the audit trail, authenticity, and integrity of the retained records can be established.

C. Business Process Information.

(1) Upon the request of the Comptroller, the taxpayer shall provide a description of the business process that created the retained records. The description shall include the relationship between the records and the tax documents prepared by the taxpayer and the measures employed to ensure the integrity of the records.

(2) The taxpayer shall be capable of demonstrating the:

(a) Functions being performed as they relate to the flow of data through the system;

(b) Internal controls used to ensure accurate and reliable processing; and

(3) The following specific documentation is required for machine-sensible records retained pursuant to this regulation:

(a) Record formats or layouts;

(b) Field definitions, including the meaning of all codes used to represent information;

(d) Detailed charts of accounts and account descriptions.

Cross References

03.01.03.09C

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.05 Records Maintenance Requirements.

The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.06 Access to Machine-Sensible Records.

The taxpayer shall provide the Comptroller access to machine-sensible records in one or more of the following manners:

A. The taxpayer may arrange to provide the Comptroller, either directly or through a third party, with the hardware, software, and personnel resources to access the machine-sensible records;

B. The taxpayer may convert the machine-sensible records to a standard record format specified by the Comptroller, including copies of files, on a magnetic medium that is agreed to by the Comptroller; or

C. The taxpayer and the Comptroller may agree on other means of providing access to the machine-sensible records taking into account the taxpayer's facts and circumstances.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.07 Taxpayer Responsibility.

A taxpayer may contract with a third party to provide custodial or management services of the records. This contract does not relieve the taxpayer of its responsibilities under this chapter.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.08 Alternative Storage Media.

A. For purposes of storage and retention, a taxpayer may:

(1) Convert hard-copy documents, received or produced in the normal course of business and required to be retained, to microfilm, microfiche, or other storage-only imaging systems; and

(2) After a 3-month period, discard the original hard-copy documents, if the conditions of §B of this regulation are met.

B. Requirements.

(1) Microfilm, microfiche, and other storage-only imaging systems shall meet the requirements of this regulation.

(2) Documentation establishing the procedures for converting the hard-copy documents to microfilm, microfiche, or other storage-only imaging system shall be maintained and made available on request. The documentation shall, at a minimum, contain a sufficient description to allow an original document to be followed through the conversion system as well as internal procedures established for inspection and quality assurance.

(3) A taxpayer shall establish procedures for the effective identification, processing, storage, and preservation of the stored documents and for making them available for the period they are required to be retained.

(4) A taxpayer shall provide adequate facilities and equipment for reading, locating, and reproducing any documents maintained on microfilm, microfiche, or other storage-only imaging system so that records may be reviewed in a prompt and efficient manner.

(5) When displayed on storage-only imaging equipment or reproduced on paper, the documents shall exhibit a high degree of legibility and readability. For this purpose, legibility is defined as the quality of a letter or numeral that enables the observer to identify it positively and quickly to the exclusion of all other letters or numerals. Readability is defined as the quality of a group of letters or numerals being recognizable as words or complete numbers.

(6) All data stored on microfilm, microfiche, or other storage-only imaging systems shall be maintained and arranged in a manner that permits the prompt and efficient location of a particular record.

C. The Comptroller is under no obligation to use records stored on microfilm, microfiche, or other storage-only imaging system if there is evidence that it lacks authenticity or integrity or does not meet the requirements set forth in §B of this regulation.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.09 Effect On Hard-Copy Record-Keeping Requirements.

A. Except as otherwise provided in this chapter, this chapter does not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business, as required by existing law and regulations.

B. If hard-copy records are not produced or received in the ordinary course of transacting business, for example, when the taxpayer uses electronic data interchange technology, hard-copy records need not be created.

C. Hard-copy records generated at the time of a transaction using a credit or debit card shall be retained unless all the details necessary to determine correct tax liability relating to the transaction are subsequently received and retained by the taxpayer in accordance with this chapter. These details include those listed in Regulation .04B(1) of this chapter.

D. This regulation does not prevent the Comptroller from requesting hard-copy printouts in lieu of retained machine-sensible records at the time of examination.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.03.10 Records Retention—Time Period.

Records required to be retained under this chapter shall be preserved for the same time period as all other records are required to be kept for the applicable tax.

History

Administrative History: Effective date: September 7, 1998 (25:18 Md. R. 1434)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.01.04 Nonresident Contractor [Repealed]

History

Administrative History: Effective date: May 24, 2004 (31:10 Md. R. 794)
Administrative History: Regulations .01—.09 repealed effective August 18, 2014 (41:16 Md. R. 944)

03.01.05 Private Letter Rulings

COMAR 03.01.05.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Authorized representative” means an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling.

(2) “Person” means:

(a) An individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind;

(b) Any partnership, firm, association, corporation, or other entity; and

(3) “Petition” means a written request for a private letter ruling that is submitted to the Legal Division of the Comptroller’s Office by first-class mail, postage prepaid, or electronically or is delivered in person.

(4) Petitioner.

(a) “Petitioner” means a person who is requesting a private letter ruling.

(b) “Petitioner” does not include a class or group of persons who are not related parties in a specific and actual prospective transaction.

(5) “Private letter ruling” means a final, written, non-appealable determination:

(a) Applicable to a specific set of facts;

(b) Submitted in a written petition under this chapter; and

(i) The application of tax law administered by the Comptroller under Tax-General Article, Annotated Code of Maryland;

(ii) The application of regulations under this title to a specific set of facts; and

(iii) Other matters over which the Comptroller has administrative authority.

(6) “Tax” means those State and local taxes and fees administered by the Comptroller.

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.02 General.

A. A private letter ruling is binding on the Comptroller for a period of 7 years from the date the private letter ruling is issued unless void, modified, or revoked in accordance with the provisions of Regulation .07 of this chapter.

B. A private letter ruling is a determination of the Comptroller only as to the transaction that is the subject of the ruling.

C. A petitioner is not bound by a private letter ruling.

D. A petitioner’s failure to follow a private letter ruling may be considered in determining whether interest and penalty should be reduced or abated for reasonable cause in any subsequent challenge of an assessment or denial of a refund on the issue covered by the private letter ruling.

E. A private letter ruling may be used as evidence of a petitioner’s knowledge or intent in a subsequent proceeding.

F. The Comptroller may use information submitted in a petition for a private letter ruling for subsequent audit purposes.

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.03 Petition for Private Letter Ruling.

A. A petition for private letter ruling shall be submitted with respect to a specific party and a specific, actual, and prospective transaction or situation.

B. A petition for private letter ruling may be submitted by either:

(1) A person who is a party to the subject transaction; or

(2) An authorized representative on behalf of a party to the subject transaction.

EXAMPLE: The president of a trade association may submit a petition for private letter ruling on the taxability of a transaction contemplated by the trade association, such as whether a prospective purchase by the non-profit trade association is exempt from sales and use tax.

C. A petition for private letter ruling may not be submitted by:

(1) A group of persons that are not related parties in the subject transaction, or a person acting on their behalf;

(2) A person that is not a party to the subject transaction;

(3) A person that is not an authorized representative of the party to the subject transaction; or

(4) An anonymous or hypothetical party.

EXAMPLE: The president of a trade association may not submit a petition for private letter ruling on the taxability of a type of transaction that some or all its members are contemplating, because the trade association is not itself a party to the transaction and does not represent any party to the transaction in the transaction.

D. A petition for private letter ruling shall be submitted in the form and manner required by the Comptroller. The petition shall:

(1) Identify the petitioner and all parties involved in the transaction or question;

(2) Contain a concise statement of the question or issue on which the petition is based;

(3) Contain a detailed statement of the facts on which the petition is based;

(4) Contain a redacted or anonymized version of the statement of facts upon which the petition is based, which may be published under Regulation .06 of this chapter;

(5) Identify all statutes, regulations, judicial decisions, or other published federal or state guidance relevant to the petition, including authority adverse to the petitioner’s position;

(6) Include a discussion of whether, and in what manner, the statutes, regulations, judicial decisions, and other published federal or state guidance apply to the petitioner under the facts outlined in the petition;

(7) Contain a description of the petitioner’s interest in the private letter ruling, which shall include:

(a) A statement as to whether the private letter ruling sought is intended to affect the tax consequences of any transaction or transactions entered into or contemplated by the petitioner, its vendors, customers, clients, or any other person who is a party to the transaction described in the petition, which are known by the petitioner to be the subject of a Comptroller inquiry, audit, refund, or assessment proceeding or any inquiry, audit, refund, or assessment proceeding conducted on behalf of and with the approval of the Comptroller;

(b) A statement as to whether the private letter ruling sought is intended to affect the petitioner’s status under any of the licensing, regulatory, or statutory provisions administered by the Comptroller, which is known by the petitioner to be the subject of an inquiry, inspection, investigation, audit, refund request, voluntary disclosure, or other proceeding in the Comptroller’s Office; and

(c) An explanation of the circumstances surrounding the inquiry, audit, refund, assessment, inspection, investigation, or other proceedings, if any;

(8) Contain a statement as to whether the petitioner has sought or is seeking a private letter ruling or other guidance from the Internal Revenue Service, another state, or another taxing authority on the transaction or question that is the subject of its petition for a private letter ruling to the Comptroller of Maryland and, if so, from what other state or taxing authority;

(9) Contain, if the petitioner asserts a position or alternative positions, a concise proposed draft ruling;

(10) Contain the signature of the petitioner or the petitioner’s authorized representative; and

(11) Include, if the petition is submitted by an authorized representative, a completed Maryland Form 548 Power of Attorney.

Cross References

03.01.05.04B(1)

03.01.05.07C(2)(c)

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.04 Requests for Additional Information.

A. At any time before a private letter ruling is issued, the Comptroller may request additional information from a petitioner.

B. Additional information may include:

(1) Statements or other information required by Regulation .03 of this chapter;

(2) Documents or supporting information;

(3) Specific facts about the issue or transaction that is the subject of the petition; or

(4) Clarification of statements of facts submitted to the Comptroller as part of the request for a private letter ruling.

C. The petitioner shall submit the information to the Comptroller within 30 days after the date of the Comptroller’s request for additional information. The Comptroller’s request for additional information shall state the date on which the additional information is due and the manner of submission of the information.

D. If a petitioner fails to timely submit the additional information requested by the Comptroller, the Comptroller may deny the petition for private letter ruling.

E. The Comptroller may reopen a petition for private letter ruling denied under §D of this regulation if, within 12 months after the denial of the petition, the petitioner:

(1) Submits the additional information requested by Comptroller; and

(2) Affirms that there have been no material changes to the facts submitted in the petition for private letter ruling.

Cross References

03.01.05.05B(2)

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.05 Withdrawals and Denials of Petitions.

A. Petitioner may withdraw the petition for private letter ruling at any time before the private letter ruling is issued.

B. Denial of Petition for Private Letter Ruling. The Comptroller may deny a petition for private letter ruling for good cause, including:

(1) The issue is the subject of existing guidance to taxpayers published by the Comptroller;

(2) The petitioner did not timely submit additional information requested by the Comptroller under Regulation .04 of this chapter.

(3) The issue identified in the petition is:

(a) Under extensive study or review; or

(b) Currently being considered in a rule-making procedure, contested case, or any other agency or judicial proceeding that may resolve the issue;

(4) The Comptroller has reason to believe the issue is the subject of an examination, audit, or pending refund request of the petitioner for the same or a prior tax period;

(5) The petition for private letter ruling does not identify the taxpayer or taxpayers;

(6) The petition involves a hypothetical situation or alternative plans;

(7) The transaction for which the petition for private letter ruling is submitted is designed to avoid taxation;

(8) The facts or issues identified in the petition are unclear, overbroad, insufficient, or otherwise inappropriate as a basis on which to issue a private letter ruling;

(9) The petition seeks to determine whether a statute is constitutional under the Maryland Constitution or the United States Constitution;

(10) The issue is addressed by statute, regulation, or Court decision; or

(11) The issue involves the tax consequence of any proposed but not yet enacted federal, state, or local legislation.

C. If the Comptroller denies a petition for private letter ruling under this section, the Comptroller shall notify the petitioner in writing of the reason for the denial within 60 days of the date on which the petition was submitted to the Comptroller.

Cross References

03.01.05.07D(3)(b)

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.06 Issuance and Publication of Private Letter Ruling.

A. A private letter ruling shall be issued to the petitioner in writing.

B. Publication.

(1) The Comptroller shall publish periodically on the Comptroller’s website redacted or anonymized copies of private letter rulings the Comptroller determines may be of interest to the public.

(2) The Comptroller, in its sole discretion, shall determine whether to publish a private letter ruling.

(3) A published private letter ruling is not binding on the Comptroller as to any person other than the petitioner who requested the private letter ruling.

(4) Published private letter rulings may be relied upon by the public as informal guidance.

(5) If the Comptroller intends to publish a private letter ruling, the Comptroller shall provide, at least 15 business days prior to publication, a redacted or anonymized draft for publication of the private letter ruling to the petitioner or the petitioner’s authorized representative.

(6) In the draft for publication, the Comptroller shall redact or anonymize identifying details, trade secrets, commercial or financial information considered privileged, and any information that would constitute an unwarranted invasion of personal privacy.

(7) The draft for publication shall retain information sufficient to provide meaningful guidance to the public.

(8) Within 15 business days of the date the draft of the private letter ruling intended for publication is sent to petitioner, the petitioner may submit revisions to the proposed draft for publication of the anonymized or redacted information, if any, to the Comptroller.

(9) Failure of the petitioner to submit proposed revisions within 15 business days shall be deemed a waiver of any claim that the version for publication contains confidential information.

(10) The Comptroller shall respond to petitioner’s proposed revisions of the anonymized or redacted private letter ruling before publication.

(11) The Comptroller shall consider the petitioner’s proposed redactions to the draft intended for publication; however, the Comptroller, in its sole discretion, shall determine the contents of the published private letter ruling.

Cross References

03.01.05.03D(4)

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

COMAR 03.01.05.07 Status of Private Letter Rulings.

A. Effect and Non-Appealability.

(1) A private letter ruling becomes binding on the Comptroller on the date it is issued.

(2) A private letter ruling is binding on the Comptroller for 7 years from the date it is issued, unless the private letter ruling is void or is modified or revoked under this regulation.

(3) A private letter ruling may not be appealed to the Comptroller’s Hearings and Appeals Division, the Maryland Tax Court, any other administrative agency or tribunal, or any State or federal court.

B. Void Private Letter Rulings.

(1) A private letter ruling is void and of no effect from the date it is issued if:

(a) The petition contains a misstatement or omission of material facts in the petition; or

(b) The facts are determined to be materially different from the representations on which the void private letter ruling was based.

(2) A void private letter ruling is not binding on the Comptroller.

(3) Penalty and interest shall be applied to any tax owed but not remitted in reliance on a private letter ruling that is void, and it shall not be a defense to the assessment of any tax, interest, or penalty that the petitioner relied on the private letter ruling in not paying the tax.

(4) The Comptroller may consider a misstatement, omission, or misrepresentation of material facts, whether made by the petitioner or the petitioner’s authorized representative, that voids a private letter ruling to indicate fraud.

C. Modification or Revocation of Private Letter Rulings

(1) A private letter ruling is of no force or effect, and no longer binds the Comptroller, automatically upon a material change in fact, or as of the effective date of a change in any statute, regulation or rule, or the issuance of a final decision in a contested case on which the private letter ruling relies.

(2) A petitioner may request a written modification or revocation of a private letter ruling. A request for modification or revocation of a private letter ruling shall:

(a) Be submitted in writing;

(b) Include a detailed description of the basis for the modification or revocation request; and

(3) The Comptroller may modify or revoke a private letter ruling if the Comptroller determines that a material change in facts or a change in law, regulations, rules, or a final decision in a contested case affects the validity of the private letter ruling. When modifying a private letter ruling, the Comptroller shall notify the petitioner in writing of the modified private letter ruling.

(4) A modified or revoked private letter ruling does not apply to any period that predates the date the material change in facts occurred, or that predates the date of the change in law, regulations, rules, or final decision in a contested case that resulted in the modification or revocation of the private letter ruling.

D. Renewal of Private Letter Ruling.

(1) A petitioner may request a renewal of a private letter ruling no earlier than 6 months before the expiration of the private letter ruling.

(2) A request for renewal of a private letter ruling shall:

(a) Be submitted in writing;

(b) Include a detailed description of the basis for the renewal, including:

(i) A statement that no material facts have changed; and

(ii) A statement that no law, regulation, rule, or decision in a contested case affects the validity of the private letter ruling.

(3) The Comptroller may deny a request for renewal of a private letter ruling:

(a) If the Comptroller, in its sole discretion, determines that:

(i) Material facts have changed; or

(ii) There has been a change in law, regulation, rule, or final decision in a contested case that affects the validity of the private letter ruling; or

(b) For any of the reasons listed in Regulation .05B of this chapter.

E. Expiration of Private Letter Ruling.

(1) Unless renewed, a private letter ruling automatically expires as to the petitioner 7 years from the date the private letter ruling is issued.

(2) An expired private letter ruling is not binding on the Comptroller.

(3) An expired private letter ruling may be used as evidence of petitioner’s knowledge or intent in a subsequent proceeding.

Cross References

03.01.05.02A

History

Administrative History: Effective date: January 8, 2024 (50:26 Md. R. 1131)
Authority: State Government Article, §10-122(a); Tax-General Article, §§2-102, 2-103, and 13-1A-05; Annotated Code of Maryland

03.02.01 Alcoholic Beverages

COMAR 03.02.01.01 Method of Tax Payment Applicable to Beer Delivered Into Maryland.

A. Prepayment of Beer Tax. Beer may not be consigned into the State of Maryland, unless:

(1) The consignor is the holder of a nonresident dealer's permit issued by the Alcohol and Tobacco Commission;

(2) The permittee has furnished the Comptroller a suitable security;

(3) All required beer taxes have been prepaid as provided in this regulation; and

(4) All applicable provisions of Alcoholic Beverages Article and Tax-General Article, Annotated Code of Maryland, have been met.

B. Certificates to Evidence Prepayment of Tax.

(1) Prepayment of Maryland beer tax by the holder of a nonresident dealer's permit shall be evidenced by certificates issued by the Comptroller.

(2) Before consigning any beer into the State for consumption in the State, each holder of a nonresident dealer's permit shall obtain from the Comptroller a certificate denoting prepayment of the Maryland beer tax. The prepayment shall be in an amount equivalent to the Maryland beer tax paid by the holder of the nonresident dealer's permit for the total number of gallons of beer delivered during the immediate preceding months of July and August, provided, however, that if deliveries were not made in either or both of these months, or if the Comptroller shall find that the prepayment so computed is inadequate or excessive, the Comptroller shall determine the amount of the prepayment to be made before the issuance of the certificate. However, prepayment of the beer tax may not be required of a holder of a nonresident dealer's permit covering consignments to Classes E, F, and G licensees, or to the holder of a Maryland manufacturer's license. The beer tax on beer brewed outside the United States, unless prepaid as provided in this regulation, shall be prepaid through the acquisition of a tax prepayment certificate obtained from the Comptroller covering each individual order before delivery within this State.

(3) Not later than the 15th day of each month, all nonresident dealers authorized to sell beer to Maryland licensed wholesalers shall file a complete and accurate beer tax return with the Comptroller covering all dispositions of beer into this State during the preceding calendar month. This return shall be accompanied by cash remittance covering the beer tax computed on it, less a deduction for taxes paid on dispositions of beer upon which the beer tax has been prepaid pursuant to §B(2) of this regulation on an individual order basis.

(4) The Comptroller may at any time increase or decrease the amount of any prepayment of the beer tax made pursuant to §B(1), above, if it is found by the Comptroller that the amount of the prepayment is inadequate or excessive. If a nonresident dealer is required to increase the amount of beer tax prepayment, that nonresident dealer may not consign any additional amounts of beer into the State until a supplemental prepayment certificate has been issued denoting the additional prepayment of beer tax.

(5) If the permit of a nonresident dealer expires, is surrendered, or is cancelled, the nonresident dealer may file a refund claim together with the original beer tax prepayment certificates with the Comptroller for the amount of the outstanding beer tax prepayment certificates. When the Comptroller is satisfied that all beer tax due under the Tax-General Article has been paid, together with any and all interest and penalties, the Comptroller may refund to the nonresident dealer any beer tax prepayment remaining.

C. Securities.

(1) Every nonresident dealer engaged in the business of selling or delivering beer for consumption within this State shall file with the Comptroller a continuing security in the minimum penalty of $5,000. This security shall be in such form as required by Tax-General Article, §13-826, and shall be conditioned upon the payment of all taxes, penalties, and interest imposed by the Tax-General Article upon the sale or delivery of beer.

(2) Securities filed under this Regulation shall be governed by the provisions of Tax-General Article, §§13-827—13-831.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.02 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.03 — .07 Recodified to COMAR 14.23.01.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.08 . Credit or Refund of Taxes

Maryland, may not be allowed to any licensee for the sale and delivery of any alcoholic beverage alleged to have been made

outside this State unless it shall be proved to the satisfaction of the Comptroller that:

A. The sale and delivery was made to a person, firm, or corporation authorized to receive the alcoholic beverages under the

laws of the jurisdiction in which ultimate delivery of them was made.

B. Delivery.

(1) The licensee is obligated to and delivers the alcoholic beverages to a licensed common carrier for transportation outside this State to the authorized purchaser;

(2) The delivery to the regular place of business of the authorized purchaser actually is made by a vehicle owned by the licensee and regularly used by the licensee in the conduct of business; or

(3) The delivery is made by contract carrier, previously approved by the Comptroller, to the regular place of business of the authorized purchaser.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.09 Recodified to COMAR 14.23.01.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.10 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

COMAR 03.02.01.11 — .22 Recodified to COMAR 14.23.01.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective December 1, 1972
Administrative History: Regulation .01 amended effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .01A amended effective June 15, 1979 (6:12 Md. R. 1046); September 14, 1981 (8:18 Md. R. 1476); July 15, 1985 (12:14 Md. R. 1432)
Administrative History: Regulation .02 effective October 1, 1967
Administrative History: Regulation .02A amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02B amended effective January 31, 1983 (10:2 Md. R. 104)
Administrative History: Regulation .02E amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .02F amended effective July 12, 1987 (14:14 Md. R. 1570)
Administrative History: Regulation .03 effective December 1, 1972
Administrative History: Regulation .03F amended as an emergency provision effective July 14, 1977 (4:16 Md. R. 1203)
Administrative History: Regulation .03F amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .04 effective December 10, 1968
Administrative History: Regulation .04A amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 effective March 1, 1974
Administrative History: Regulation .05G amended effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06 effective September 1, 1962
Administrative History: Regulation .06C, D adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .06D amended effective October 25, 1982 (9:21 Md. R. 2104)
Administrative History: Regulations .07 effective November 1, 1963
Administrative History: Regulations .08, .09 effective July 15, 1949
Administrative History: Regulation .10 effective December 1, 1972
Administrative History: Regulation .10A, C amended effective December 14, 1979 (6:25 Md. R. 1978); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .11 effective June 1, 1973
Administrative History: Regulation .12 repealed effective December 14, 1979 (6:25 Md. R. 1978)
Administrative History: Regulation .12 adopted effective October 17, 1980 (7:21 Md. R. 1992)
Administrative History: Regulation .13 adopted effective November 23, 1981 (8:23 Md. R. 1854)
Administrative History: Regulation .14 adopted effective October 16, 1989 (16:20 Md. R. 2179)
Administrative History: ——————
Administrative History: Regulations .01—.04 and .07—.12 amended effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .02 repealed effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .03 amended effective October 1, 1996 (23:18 Md. R. 1315); October 5, 1998 (25:16 Md. R. 1527)
Administrative History: Regulation .03 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .03A amended effective May 1, 1991 (18:8 Md. R. 863)
Administrative History: Regulation .03D amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .04 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .04A, C amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulations .05, .06, and .13 repealed and new Regulations .05, .06, and .13 adopted effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .05 amended effective March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .05 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .05B amended effective May 1, 1992 (19:7 Md. R. 745)
Administrative History: Regulation .05D amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .05F amended effective November 8, 2004 (31:22 Md. R. 1595); December 6, 2007 (34:24 Md. R. 2157)
Administrative History: Regulation .06C adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .10 repealed effective October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .11 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .11 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .11 amended effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .12 amended effective May 1, 1991 (18:8 Md. R. 863); March 1, 1997 (24:4 Md. R. 290)
Administrative History: Regulation .13 repealed and new Regulation .13 adopted effective May 4, 1998 (25:9 Md. R. 678)
Administrative History: Regulation .13 amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .14A, B amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .15 adopted effective October 1, 1995 (22:17 Md. R. 1316)
Administrative History: Regulation .15 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .16 adopted effective December 16, 1996 (23:25 Md. R. 1784)
Administrative History: Regulation .16 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .17 adopted effective September 22, 1997 (24:19 Md. R. 1339)
Administrative History: Regulation .18 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .19 adopted effective March 1, 2007 (33:26 Md. R. 1995)
Administrative History: Regulation .20 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .20 amended effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .21 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: Regulation .22 adopted effective April 5, 2010 (37:7 Md. R. 569)
Administrative History: ——————
Administrative History: Regulations .03—.09, .11— .22 recodified in new chapter COMAR 14.23.01 effective December 26, 2022 (49:26 Md. R. 1080)
Administrative History: Regulation .01A amended effective July 10, 2023 (50:13 Md. R. 511)
Authority: Tax-General Article §2-103, Annotated Code of Maryland

03.02.02 Tobacco Tax

COMAR 03.02.02.01 Purchase of Cigarette Tax Stamps.

A. The cigarette tax stamps to evidence the tobacco tax imposed by Tax-General Article, §12-102, shall be purchased from the Comptroller.

B. Cigarette tax stamps shall be purchased by presenting a requisition to the Comptroller on forms and in a manner required by the Comptroller.

C. A person may not purchase cigarette tax stamps from any person other than the Comptroller unless the purchaser has obtained written permission from the Comptroller.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.02 Cigarette Sales to Out-of-State Vendors.

A. A wholesaler or subwholesaler in the State who sells cigarettes to an out-of-State wholesaler or retailer for resale to out-of-State consumers shall:

(1) Deliver the cigarettes outside Maryland in the licensee's vehicle;

(2) Deliver the cigarettes to a common carrier for shipment outside of Maryland; or

(3) In the case of cigarettes destined for transport and sale out of State, deliver cigarettes bearing Maryland tax stamps or tax stamps of the jurisdiction in which they will be resold.

B. A Maryland wholesaler or subwholesaler who delivers in Maryland to an out-of-State wholesaler, subwholesaler, or retailer any cigarettes which do not bear Maryland tax stamps, tax stamps of the state or district in which they will be resold, or does not impose a cigarette tax will be held liable for the Maryland tobacco tax.

C. Wholesalers who make deliveries as described in §A shall keep complete and accurate records of these deliveries. Reports of these deliveries shall be made on schedules attached to monthly reports.

D. The tax shall be assessed and collected by the Comptroller from the wholesaler in the absence of complete and accurate records of deliveries.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.03 Wholesaler and Subwholesaler Record Requirements.

A. Each licensee shall:

(1) Take a monthly inventory at the beginning of business on the first day of each month or at the close of business on the last day of each month of all cigarettes on the premises. Any distributor who finds it impractical to take inventory on these dates shall notify the Comptroller of another specific date on which inventory will be taken. Inventories shall exclude cigarettes:

(a) In vending machines; and

(b) Transferred to retail stock on written memorandum.

(2) Obtain invoices covering all purchases of cigarettes whether tax stamped or unstamped.

(3) Maintain a daily receiving record of cigarettes which includes the following:

(a) Date;

(b) Invoice number;

(d) Brand; and

(e) Supplier name.

(4) Prepare an invoice for every sale of cigarettes which includes:

(a) Name and address of the purchaser; and

(b) Amount of cigarettes purchased.

(5) Retain invoices covering all purchases of Maryland cigarette tax stamps.

(6) Maintain a daily record of tax stamps affixed to cigarettes.

(7) Maintain a record of names and addresses of all retailers to whom cigarettes are sold.

(8) Prepare credit memoranda with the date the following transactions were completed:

(a) Cigarettes returned by customers to wholesale stock; and

(b) Unstamped and tax stamped cigarettes returned to manufacturers.

(9) Prepare memoranda providing details of the exchange of fresh cigarettes for stale cigarettes for factory representatives indicating:

(a) The name and address of the factory representative; and

(b) The company represented.

B. A wholesaler who prepares a written memo when removing cigarettes from wholesale stock for retail sales is not required to prepare a retail invoice.

Cross References

03.01.03.01

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.04 Sales to Armed Forces Exchanges or Commissaries.

A. When deliveries of unstamped cigarettes are made to an armed forces exchange or commissary, the person making the delivery shall possess an invoice with the following:

(1) Name and address of wholesaler;

(2) Name and address of purchaser; and

(3) Quantity and brands of cigarettes.

B. Unstamped cigarettes shall be subject to confiscation if the conditions of §A are not met.

C. Wholesalers selling unstamped cigarettes in §A shall file the form required by the Comptroller with the following:

(1) Date of sale;

(2) Name and address of exchange; and

(3) Quantity and brands sold.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.05 Cigarette Tax Stamps.

A. Purchases, Payments, and Tax Credits.

(1) Tax stamps may be purchased for:

(a) Cash;

(b) Approved credit up to 95 percent of the face amount of the security filed with and approved by the Comptroller as required by Tax-General Article, §13-825, Annotated Code of Maryland; and

(2) Tax stamp payments are due for:

(a) Cash sales at the time of purchase; and

(b) Credit sales made during the month with the cigarette tax return due by the 21st of the month following the report month.

(3) Approved cigarette tax credits used when purchasing cigarette tax stamps shall be presented at the time the purchase order for cigarette tax stamps is placed with the Comptroller.

(4) If any licensed wholesaler who purchases cigarette tax stamps on credit fails to remit full payment for accumulated cigarette tax stamps purchased on credit by the due date, the credit privileges may be suspended or revoked by the Comptroller.

B. The Comptroller may exempt a licensed wholesaler from posting a security when the wholesaler has been in continuous compliance with the:

(1) Tobacco tax laws of Maryland for the past 5 years; and

(2) Conditions of any bond or other security filed with the Comptroller pursuant to Tax-General Article, §13-825, Annotated Code of Maryland.

C. The Comptroller may revoke an exemption granted to a person under this regulation for:

(1) Failure to be in continuous compliance with the tobacco tax laws;

(2) Failure to pay any tobacco tax or assessment when due;

(3) Failure to file a tobacco tax return or report when due; or

(4) For other good and sufficient reasons.

D. A licensee may apply to the Comptroller for reinstatement of a revoked exemption under §C of this regulation. The Comptroller may reinstate the security exemption if the licensed wholesaler has been in continuous compliance as provided in §B for a period of 2 years following the revocation.

E. A licensed wholesaler applying for an exemption from filing a security shall complete forms provided by the Comptroller and shall submit the supporting information as the Comptroller deems necessary. This information may include, but is not limited to, an audited financial statement, copies of federal and State tax returns for the preceding 3 years, and a current balance sheet. An exempt licensed wholesaler shall file a renewal application for exemption concurrent with the license renewal application in order to maintain the exemption. When the licensed wholesaler is a corporation, a new exemption application shall be filed any time the officer of the corporation exercising direct control over its fiscal management is changed.

F. Security Exemption.

(1) The Comptroller shall notify the applicant in a timely fashion of the approval or rejection of the security exemption.

(2) If approved, the amount of the maximum credit limit based on the past 5 years experience of the wholesaler shall be established.

(3) If, after an exemption has been approved, a licensee's need to purchase tax stamps is in an amount that exceeds the maximum credit limit, the licensee may apply for an additional exemption from filing a security in accordance with §E of this regulation.

G. Wholesalers who do not post a security or have not been granted a security exemption under this regulation will be required to purchase stamps by authorizing the Comptroller to withdraw the amounts due from the wholesaler’s bank account, otherwise known a direct debit.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.06 Sales to Maryland Subwholesalers for Resale Outside Maryland.

A. A wholesaler may deliver unstamped cigarettes to a Maryland subwholesaler only if that subwholesaler has applied for and received permission from the Comptroller to buy unstamped cigarettes for sale outside Maryland.

B. A subwholesaler who receives the permission in §A of this regulation shall:

(1) File monthly returns containing schedules showing each delivery outside Maryland;

(2) Segregate unstamped cigarettes for sale outside Maryland from other inventory; and

(3) Mark unstamped cigarettes for sale outside Maryland.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.07 Sample Cigarettes.

A. Packages of sample cigarettes, which are to be provided to consumers free of charge, shall be unstamped and prominently identified as “Sample Cigarettes Not for Sale—All Applicable State Taxes Paid”.

B. Manufacturers shall supply the Comptroller with a complete listing, including addresses of all representatives, warehouses, advertising agencies, etc., who distribute or store sample cigarettes in Maryland on their behalf.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.08 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.02.09 Premium Cigar Ingredients.

Premium cigars include those that are made from 100 percent whole tobacco leaves where the filler, binder, and wrapper, are made of all tobacco, and may include adhesives or other materials used to maintain size, texture, or flavor and includes no tips, filters or nontobacco mouthpieces.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 27, 1961
Administrative History: Regulation .01D repealed effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: Regulation .02 effective April 28, 1965
Administrative History: Regulations .03—.04 effective June 27, 1961
Administrative History: Regulation .05 effective July 1, 1969
Administrative History: Regulation .05A amended effective December 21, 1981 (8:25 Md. R. 1993)
Administrative History: Regulation .05F adopted effective November 16, 1979 (6:23 Md. R. 1838)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 19, 1988 (15:19 Md. R. 2245)
Administrative History: Regulations .06—.08 effective June 27, 1961
Administrative History: Regulation .07 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 adopted effective January 1, 1987 (13:25 Md. R. 2656)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .05 amended effective July 1, 1993 (20:7 Md. R. 639)
Administrative History: Regulation .05G amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .06 amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .07B amended effective July 10. 2023 (50:13 Md. R. 511)
Administrative History: Regulation .08 adopted effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 repealed as an emergency provision effective May 1, 2011 (38:11 Md. R. 670); emergency extended to March 16, 2012 (38:21 Md. R. 1274); repealed permanently effective November 28, 2011 (38:24 Md. R. 1499)
Administrative History: Regulation .08D amended effective August 1, 2005 (32:13 Md. R. 1110); September 1, 2006 (33:17 Md. R. 1436)
Administrative History: Regulation .08H adopted effective March 23, 2009 (36:6 Md. R. 487)
Administrative History: Regulation .09 adopted effective March 4, 2013 (40:4Md. R. 344)
Authority: Tax-General Article, §§2-103, 12-303, and 12-306, Annotated Code of Maryland

COMAR 03.02.03 Maryland Cigarette Sales Below Cost Act

History

Administrative History: Effective date: November 24, 1969
Administrative History: Regulations .01—03, .04C, .05C, and .06 amended effective January 23, 1981 (8:2 Md. R. 110)
Administrative History: ——————
Administrative History: Chapter revised effective August 6, 1990 (17:15 Md. R. 1854)
Administrative History: Regulation .04B amended effective June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .07 adopted effective July 4, 1994 (31:13 Md. R. 1154)
Administrative History: Regulation .07 amended effective April 1, 2002 (29:6 Md. R. 566)
Administrative History: Regulation .07C amended effective May 29, 2000 (27:10 Md. R. 964)
Administrative History: Regulation .08 adopted effective June 17, 1999 (26:12 Md. R. 925)
Administrative History: ——————
Administrative History: Chapter recodified to new chapter COMAR 14.23.02 effective December 26, 2022 (49:26 Md. R. 1080)

03.02.04 Administration

COMAR 03.02.04.01 Tax Returns and Reports.

A. Alcoholic Beverage Tax Returns and Reports.

(1) Holders of a manufacturer's or a wholesaler's license authorized to sell beer, wine, or liquor, or Class E, F, or G license holders authorized to sell beer, wine, or liquor, or holders of a nonresident dealer permit authorized to sell beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their license or permit is active. A tax return is required for each period even if the licensee or permittee had no activity. Manufacturers and wholesalers shall file a beer, wine, or liquor tax return under a filing frequency provided in §A(4) of this regulation. Nonresident dealers shall file a beer tax return by the 15th of the month following the report month. Class E, F, and G licensees shall file the appropriate tax return by the 25th of the month following the report month.

(2) Holders of an import-export, nonresident storage, or a public storage permit shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each month that their permit is active. A report is required for each month even if the permittee had no activity. Import-export, nonresident storage, and public storage reports are due by the 15th of the month following the report month.

(3) Family beer and wine facility permit holders shall file a report with the Revenue Administration Division on forms prescribed by the Comptroller for each year that the permit is active. A family beer and wine facility permit report is required for each report year beginning October 1 and ending September 30 of the following year. Reports are due by October 15 following the report year, and shall be filed even if the permittee had no activity for that year.

(4) Filing frequency for Manufacturers and Wholesalers of Beer, Wine or Liquor.

(a) The Comptroller shall notify manufacturers and wholesalers of their filing frequency under this regulation.

(b) The required return shall be filed:

(i) Monthly;

(ii) Quarterly; or

(iii) Semiannually.

(c) Monthly. The taxpayer is required to file and pay the tax monthly on or before the 20th day of the month following the report month.

(d) Quarterly. The taxpayer is required to file and pay the tax quarterly on or before the 15th day of the month that follows a calendar quarter for that report. The reports will be due April, July, October, and January of the following year.

(e) Semiannually. The taxpayer is required to file the return and pay the tax semiannually on or before the 15th day of January and July.

(5) A holder of a nonresident winery, distillery, and brewery permit authorized to sell wine, distilled spirits, or beer shall file a tax return with the Revenue Administration Division on forms prescribed by the Comptroller for each month that the holder's permit is active. A tax return is required for each month even if the permittee had no activity. A nonresident permit holder shall file a tax return by the 10th of the month following the report month.

B. Tobacco Tax Returns.

(1) A manufacturer of cigarettes shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller, listing all sample cigarettes distributed within the State. A tobacco tax return is required for each month even if the manufacturer did not distribute sample cigarettes in this State. Sample cigarettes shipped into Maryland during the report month by a third party (advertising agency, etc.), on behalf of a manufacturer, shall be reported by the manufacturer. Sample cigarettes shipped to federal reservations in Maryland need not be reported. However, complete and accurate records of these shipments shall be maintained on the manufacturer's premises and shall be subject to audit verification. Manufacturers shall file returns by the 15th of the month following the report month.

(2) Licensed cigarette wholesalers shall file a tobacco tax return with the Revenue Administration Division on forms prescribed by the Comptroller for all months that their license is active. A tobacco tax return is required for each month even if the licensee did not take the first possession of any unstamped cigarettes in this State. Licensees shall file returns by the 21st of the month following the report month.

C. Tax Return or Report Waiver. A license or permit holder described in §A or B of this regulation may file a written request for a waiver from filing a nonactivity return or report, and shall provide adequate reasons for the waiver. The Comptroller shall make a determination based on the reasons presented in the request and notify the license or permit holder in writing of the decision.

History

Administrative History: Effective date: April 3, 1989 (16:6 Md. R. 727)
Administrative History: Regulation .01A amended effective August 6, 1990 (17:15 Md. R. 1854); February 12, 1996 (23:3 Md. R. 166); September 22, 1997 (24:19 Md. R. 1339); October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .01A amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .01A amended effective October 20, 2008 (35:21 Md. R. 1823); July 18, 2016 (43:14 Md. R. 779); November 15, 2021 (48:23 Md. R. 979); July 10, 2023 (50:13 Md. R. 511)
Administrative History: Regulation .01B amended effective August 6, 1990 (17:15 Md. R. 1854); November 15, 2021 (48:23 Md. R. 979)
Administrative History: Regulation .02 adopted effective June 1, 1996 (23:10 Md. R. 730)
Administrative History: Regulation .02 repealed effective July 10, 2023 (50:13 Md. R. 511)
Authority: Alcohol Beverages Article, §1-302; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.02.04.02 Reports of Boards of License Commissioners and County Dispensaries.

A. Report of Retail License Activity.

(1) Each retail alcoholic beverage license-issuing authority shall file on a monthly basis a report with the Comptroller, on forms provided or approved by the Comptroller, listing all retail alcoholic beverage license activity, including issuances, cancellations, transfers, revocations, etc., for the report month. Each issuing authority shall file the monthly report with the Comptroller by the 15th of the month following the report month. Reports are due even if there is no activity.

(2) Each alcoholic beverage license-issuing authority shall file annually a complete report of all retail alcoholic beverage licenses renewed for the year on forms provided or approved by the Comptroller. This annual report shall be filed by the 15th of the month following the month the licenses are renewed.

(3) Reports filed by the alcoholic beverage license-issuing authority shall include the names of licensees, entity name and trade name, address, and any other information the Comptroller may require. The Comptroller may adopt a Statewide control number to be used by the alcoholic beverage license-issuing authority when filing reports.

(4) Each alcoholic beverage license-issuing authority shall file annually a complete report of all revenue derived for the year preceding from retail alcoholic beverage licenses, on forms provided or approved by the Comptroller. This annual report shall be filed by August 15 annually.

B. Report of Dispensary Activities. Each county dispensary shall file annually a complete report summarizing all dispensary activities for the year on forms provided or approved by the Comptroller. This report shall be filed by August 15 annually and shall include gross profits, expenses, net profits of the dispensary, and any other information relating to the sale of alcoholic beverages that the Comptroller may require.

History

Administrative History: Effective date: April 3, 1989 (16:6 Md. R. 727)
Administrative History: Regulation .01A amended effective August 6, 1990 (17:15 Md. R. 1854); February 12, 1996 (23:3 Md. R. 166); September 22, 1997 (24:19 Md. R. 1339); October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .01A amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1611)
Administrative History: Regulation .01A amended effective October 20, 2008 (35:21 Md. R. 1823); July 18, 2016 (43:14 Md. R. 779); November 15, 2021 (48:23 Md. R. 979); July 10, 2023 (50:13 Md. R. 511)
Administrative History: Regulation .01B amended effective August 6, 1990 (17:15 Md. R. 1854); November 15, 2021 (48:23 Md. R. 979)
Administrative History: Regulation .02 adopted effective June 1, 1996 (23:10 Md. R. 730)
Administrative History: Regulation .02 repealed effective July 10, 2023 (50:13 Md. R. 511)
Authority: Alcohol Beverages Article, §1-302; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.02.05 Alcoholic Beverage Trade Practices

History

Administrative History: Effective date: October 1, 1996 (23:18 Md. R. 1315)
Administrative History: Regulation .01B amended effective December 11, 2000 (27:24 Md. R. 2198); September 2, 2002 (29:17 Md. R. 1377); May 1, 2005 (32:6 Md. R. 635)
Administrative History: Regulation .01B amended as an emergency provision effective April 25, 2006 (33:15 Md. R. 1271); amended permanently effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02A amended effective December 11, 2000 (27:24 Md. R. 2198)
Administrative History: Regulation .03A amended effective December 11, 2000 (27:24 Md. R. 2198)
Administrative History: Regulation .04B amended effective February 9, 2009 (36:3 Md. R. 207); December 11, 2014 (41:24 Md. R. 1426)
Administrative History: Regulation .06B amended effective January 26, 1998 (25:2 Md. R. 75)
Administrative History: Regulation .07A amended effective December 11, 2000 (27:24 Md. R. 2198); September 2, 2002 (29:17 Md. R. 1377)
Administrative History: Regulation .09C amended effective May 1, 2005 (32:6 Md. R. 635)
Administrative History: Regulation .10A amended effective December 11, 2000 (27:24 Md. R. 2198); March 9, 2001 (28:5 Md. R. 548); December 11, 2014 (41:24 Md. R. 1426)
Administrative History: Regulation .10C amended effective September 2, 2002 (29:17 Md. R. 1377)
Administrative History: Regulation .10E amended effective January 26, 1998 (25:2 Md. R. 75); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .10F amended effective December 11, 2014 (41:24 Md. R. 1426)
Administrative History: Regulation .10G amended effective December 11, 2000 (27:24 Md. R. 2198)
Administrative History: Regulation .10H adopted effective September 2, 2002 (29:17 Md. R. 1377)
Administrative History: Regulation .11B, C amended effective May 1, 2005 (32:6 Md. R. 635); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11C, G amended and H adopted effective January 26, 1998 (25:2 Md. R. 75)
Administrative History: Regulation .11H amended effective September 2, 2002 (29:17 Md. R. 1377); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .12A, B amended effective January 26, 1998 (25:2 Md. R. 75)
Administrative History: Regulation .12B amended effective May 1, 2005 (32:6 Md. R. 635); December 11, 2014 (41:24 Md. R. 1426)
Administrative History: Regulation .12B, F amended effective December 11, 2000 (27:24 Md. R. 2198)
Administrative History: ——————
Administrative History: Chapter recodified to new chapter COMAR 14.23.04 effective December 26, 2022 (49:26 Md. R. 1080)

COMAR 03.02.06 Fire Safety Performance Standard for Cigarettes

History

Administrative History: Effective date: October 4, 2010 (37:20 Md. R. 1392)
Administrative History: ——————
Administrative History: Chapter recodified to new chapter COMAR 14.23.05 effective December 26, 2022 (49:26 Md. R. 1080)

03.03.01 Motor Fuel License and Tax

COMAR 03.03.01.01 Licenses.

A. Applications for licenses shall be on forms provided by the Comptroller and shall indicate the type and class of license sought, as follows:

(1) Dealer:

(a) Class “A”,

(b) Class “B”,

(d) Class “D”,

(e) Class “G-Temporary”;

(2) Special Fuel Seller;

(3) Special Fuel User;

(4) Distributor; or

(5) Turbine Fuel Seller.

B. If the licensee discontinues business, the license shall be returned to the Comptroller for cancellation. Unless a bond rider has been accepted by the Comptroller, licensees shall apply for a new license and furnish a new bond under the following circumstances:

(1) When there has been a change in the name of the company even though the ownership remains the same;

(2) When the business of an individual or a partnership is taken over and continued by a corporation;

(3) When the licensee is a corporation and surrenders its charter and the business is continued by an individual, a partnership, or any other legal entity;

(4) When an individual is licensed as a dealer, user, or seller, dies, and the business is continued by another person or entity;

(5) When an individually owned business is taken over and continued by a partnership;

(6) When a business owned by a partnership is taken over and continued by an individual;

(7) When a business which is owned by a partnership is taken over and continued by an individual, another partnership, or corporation;

(8) When any other situation arises in which a business that is owned by one type of legal entity is taken over and continued by a different legal entity; or

(9) When there is a change in the Federal Identification Number.

C. Licensed special fuel users making a sale of special fuel that is exempt from the motor fuel tax shall be reclassified and licensed as a special fuel seller.

D. Change of Class of Dealer License.

(1) When a licensed dealer fails to meet the qualifications required by Tax-General Article, §9-319, Annotated Code of Maryland, for the specific class of license held, the dealer shall immediately notify the Comptroller.

(2) The dealer shall provide the Comptroller any additional information requested by the Comptroller.

(3) The Comptroller may then issue to the dealer any alternative license to which the dealer may be entitled.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.02 Sales to Unlicensed Seller or User.

A. Sales of motor fuel shall be made with the motor fuel tax, as applicable, included.

B. Exceptions are as follows:

(1) Special fuel:

(a) When sold and delivered into a storage tank permanently and solely connected to a heating plant, commercial stationary apparatus, stationary vapor burning apparatus (including propane tanks not connected to the vehicle propulsion system on recreational type vehicles), or watercraft,

(b) When sold to the holder of a valid exemption certificate, provided the certificate exempts that particular type of special fuel; or

(2) Aviation turbine fuel when sold to:

(a) Carriers and operators as specified in Tax-General Article, §9-303(c)(1) and (2), Annotated Code of Maryland,

(b) The State of Maryland,

(d) Agencies and instrumentalities of the United States Government, or

(e) Foreign governments.

Cross References

03.03.01.16A

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.03 Motor Fuel Tax Report.

All dealers, special fuel users, special fuel sellers, and turbine fuel sellers shall provide the name and address of the person or persons responsible for preparing the applicable tax report. This person shall provide all information requested in the following areas:

A. Stock reports;

B. EDP systems;

C. Marketing;

D. Security;

E. Internal audit;

F. Motor fuel taxes; and

G. Aviation fuel taxes.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.04 Security Requirements.

A. All securities shall be in an amount of an even $1,000.

B. Cash offered as security shall be converted by the offeror into a banking instrument as specified by and in the manner determined by the Comptroller.

C. Dealers that are licensed special fuel sellers, special fuel users, or turbine fuel sellers are required to post only one security, the amount of which will be determined by the Comptroller.

D. The Comptroller may increase the amount of the security requirement on 30 days' notice.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.05 Filing—Records.

A. Except as provided in §B of this regulation, fuel tax returns shall be filed monthly with appropriate remittance on forms prescribed by the Comptroller. If no sales or operations were conducted in any particular reporting period, required returns shall be filed, stating this fact.

B. Annual Filing Option.

(1) A special fuel user engaged in the business of agriculture may request approval to file an annual fuel tax return.

(2) To qualify for the annual filing option, a special fuel user shall:

(a) Be engaged in the business of agriculture;

(b) Have an average taxable use of 2,000 gallons or less; and

C. Special Fuel Sellers and Turbine Fuel Sellers.

(1) Special fuel sellers and turbine fuel sellers shall maintain records of all special fuels acquired, sold, or used, both taxable and nontaxable. Records shall include the total miles the seller's own vehicles were operated and all records shall be available at the time of the audit.

(2) All sales or use of special fuels made from retail type dispensers at retail service stations shall be made with tax included (kerosene may be excluded provided the seller is the holder of a valid Exemption Certificate).

D. Special fuel users shall maintain records of all special fuels acquired and used, both taxable and nontaxable, and records of the miles traveled by each special fuel powered vehicle.

E. The inability of the Motor Fuel Tax Bureau to trace motor fuel from seller to purchaser as a result of inadequate reporting or record keeping may result in the assessment of tax and interest against either the supplier or the purchaser.

F. Exemption certificate holders shall file annually on forms prescribed by the Comptroller, at renewal time, all purchases of special fuel by type of product as well as each supplier thereof. (Licensed dealers, special fuel sellers, special fuel users, and turbine fuel sellers are excluded.)

G. Licensed distributors shall report receipts, sales, and use of all motor fuels on forms provided by the Comptroller as prescribed.

Cross References

03.01.03.01

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.06 Sales—Exchanges—Transfers—Exports.

A. Arrangements for the transfer of ownership of motor fuel by dealers, special fuel sellers, special fuel users, turbine fuel sellers, and distributors, for future delivery, whether called sales, loans, exchanges, or otherwise, shall be recognized only when such arrangements are reflected in sales agreements or contracts. They shall be reported as “sales” only when:

(1) The “fuels” sold move physically from the possession of the vendor to that of the vendee; or

(2) The “fuels” sold remain in the storage of the vendor, the full quantity being immediately available to the vendee for disposition.

B. When a sales agreement or contract is made on temperature corrected gallons, the invoices or delivery ticket required for audit purposes shall show the volumetric gallonage and the temperature adjusted gallonage.

C. Sales of motor fuel for exportation, under such circumstances that title passes to the purchaser in Maryland, may be sold tax exempt for immediate exportation under the following conditions:

(1) To purchasers of gasoline possessing a valid Class A or D license;

(2) To purchasers of gasoline possessing a valid Class C license and a letter of special permission issued by the Motor Fuel Tax Bureau for the product to be acquired and exported;

(3) To purchasers of special fuels possessing a currently valid exemption certificate for type of special fuel being acquired;

(4) The transportation of motor fuel shall be accomplished by vehicles owned and operated by a petroleum transporter registered under Business Regulation Article, Title 10, Subtitle 4, Annotated Code of Maryland.

D. Documentation (a bill of lading, meter ticket, or loading ticket) shall accompany each vehicle transporting motor fuel and shall conform to COMAR 03.03.03.05.

E. Whenever diesel fuel is modified or created by blending kerosene and fuel oil, metered loading tickets shall be attached to sales invoices, bills of lading, or delivery tickets showing the quantity of each product blended. These documents shall be available at the time of the audit or inspection.

F. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers importing motor fuel into the State shall maintain on file a shipping and receiving document indicating specifications of the product received.

G. Records, receiving documents, delivery tickets, sales invoices, and bills of lading shall be maintained for audit purposes by all dealers that blend casinghead or natural gasoline, benzene, naphtha, gas, oil, kerosene, heating oil, butane, alcohol, or any combination of these or other items into a motor fuel within the State, or create motor fuel within the State. These records shall indicate the name and address of each customer to whom sales have been made.

H. All vehicles used to make metered sales of motor fuel shall utilize a meter calibrated to meet the accuracy requirements set forth in the current edition of the National Institute of Standards and Technology Handbook 44, as specified by Agriculture Article, §11-203(c), Annotated Code of Maryland.

Cross References

03.01.03.01

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.07 Requirements for Invoices Used as Proof of Payment of the Tax.

A. Except for retail service station invoices, motor fuel invoices shall:

(1) Contain the amount of Maryland motor fuel tax charged; or if the tax is not charged, the statement “Maryland motor fuel tax is not included”;

(2) Contain the date of delivery;

(3) Contain the name and address of purchaser;

(4) Contain the name and address of seller pre-printed on the invoice;

(5) Contain the number of gallons;

(6) Be serially or sequentially numbered; and

(7) Contain the trade name and type of fuel.

B. Retail service station invoices shall include the statement “The seller certifies that the motor fuel tax will be paid as required by law.”

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.08 Gains—Losses.

A. Stock gains and losses shall be reported on forms and in accordance with instructions provided by the Comptroller.

B. Losses or gains shall be established upon products metered or physically inventoried as received in the State. Losses which occur in inventory after the receipt shall be supported by gauger's reports or other acceptable documentation.

C. Transportation gains or losses incurred enroute for delivery into the State shall be recorded for audit purposes.

D. Losses of motor fuel resulting from theft, faulty equipment, or any other cause except temperature correction shall be reported to the Comptroller upon discovery or by the first business day thereafter.

E. Allowable losses incurred in the storage of motor fuel shall be prorated on the percentage of tax exempt sales to total sales. Direct shipments from supplier to customer are not allowed in the proration calculation. Direct shipments shall be deducted from total sales and from either taxable or nontaxable sales, as applicable.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.09 Volumetric and Temperature Adjusted Gallons.

A. Licensees Reporting on a Temperature Adjusted Basis.

(1) Inventory. If inventory is reported on a temperature adjusted basis (“net”), all receipts shall be reported on that basis.

(2) Sales. If inventories and receipts are reported on a “net” basis (temperature adjusted), and any sales are made on a “gross” (not temperature adjusted) basis, the sales shall be documented and the adjustments resulting therefrom reported on the appropriate form.

B. Licensees Reporting on a Gross (Not Temperature Adjusted) Basis.

(1) Inventory. If inventory is reported on a “gross” (not temperature adjusted) basis, all receipts shall be reported on that basis.

(2) Sales. If inventories and receipts are reported on a “gross” (not temperature adjusted) basis, and any sales are made on a “net” (temperature adjusted) basis, the sales shall be documented and the adjustments reported on the appropriate form.

C. “Volumetric gallon of motor fuel” means the United States gallon of 231 cubic inches as measured by volume.

D. “Temperature corrected gallon of motor fuel” means a volumetric gallon of 231 cubic inches adjusted to the measurement of a gallon at 60?F as determined by API/ASTM-IP Petroleum Measurement Table, “Table 6B”.

E. Natural Gas. In order to determine the quantity of liquid or compressed natural gas consumed, the following formulas will be used:

(1) Liquefied natural gas: 100 cubic feet at 14.73 psi and 60?F shall be considered as 1 gallon of liquid motor fuel;

(2) Compressed natural gas: 1 cubic foot multiplied by .00831 shall be considered as 1 gallon of liquid motor fuel.

F. Liquid Propane Gas. To determine the quantity of liquid propane gas consumed, the following formula will be used:

(1) If product is gauged in decitherms, divide by 9.1 to convert to gallons;

(2) If product is gauged in pounds, divide by 4.24 to convert to gallons (To convert decitherms to pounds, multiply by .465).

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.10 Special Fuel Dispensers.

A. Retail type special fuel dispensers (pumps) may have a security seal affixed by a State motor fuel agent.

B. Whenever a retail type dispenser is used to dispense special fuel and the computer metering device of the dispenser is removed, replaced, or repaired, the meter readings and serial numbers of both the retail dispenser and metering device shall be reported to the Comptroller within 30 days, and a copy of the service or repair order shall be maintained on the premises and shall indicate date of service, location, type of service performed, serial number, and meter readings of both the defective device and the replacement device, if a replacement is made.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.11 Contaminated Product.

A. Contaminated products (interface, interface mix, transmix, and products failing to meet State specifications) may not be:

(1) Imported, exported, or moved within the State without the written approval of the Comptroller;

(2) Commingled and inventoried in any gasoline or special fuel storage within the State without written approval of the Comptroller.

B. A statement signed by the appropriate official confirming proper disposal of product shall be filed with supporting records before credit for contaminated product can be considered.

C. Licensees may not receive credit for sludge removed from storage tanks until proof has been established by a representative of the Comptroller that contaminated products were actually inventoried.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.12 Motor Fuel Consumed by Licensed Dealers.

Licensed dealers under normal report procedures may take credit for motor fuel taxes on gallonage for which a refund would be allowed under these regulations, provided that adequate records are available at the time of the audit to support the refund credits.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.13 Inventory.

A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have at their bulk plants, marine terminals, and tank farms, calibration charts for each tank containing motor fuel. These charts shall show the tank number, capacity, dimensions, and gallons corresponding to measurements in feet, inches, and fractions that indicate the amount of fuel in the tank or tanks.

B. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall have gauge sticks, tapes, or electronic measurement devices. The devices shall correspond to the calibration charts for each tank and shall be capable of determining the gallonage contained in each tank.

C. Inventory Records.

(1) Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall keep a monthly physical inventory record which shall show the quantity of each product on hand at the close of each month's business which shall be the result of actual measurements taken physically on that date.

(2) At locations where multiple ownership of inventories are maintained, segregated or commingled, whether called throughput, terminal, or other identification, a reconciliation of ownership of each product shall be presented to each owner by the entity having control of the inventory. The physical inventory reconciliation schedule shall be reflective of the same date and time for all parties.

(3) Tax liability accrues on special fuel upon delivery to a retail service station unless that retail service station recipient is the holder of a valid exemption certificate for that specific type of fuel. Inventories of motor fuel that are the property of the supplier, but in the care of a service station dealer, are taxable upon delivery as are deliveries to supplier operated retail service stations. Kerosene, dyed fuel, and propane at supplier operated service stations are excluded, provided they are not sold for taxable use.

D. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers having inventories in their custody for another party, shall report all receipts and disbursements from that inventory as sales to and receipts from participants maintaining multiple ownership of the commingled inventory. The custodian shall report, as his inventory, all products in his care and control.

E. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers, who are participants in commingled inventories, shall obtain authorization from the Comptroller before beginning this activity. The request for permission shall be in writing, indicate the names and addresses of all participants involved, and the terms and duration of the arrangements. Authorization is not required when the commingled inventory results from a sale to a purchaser, the terms of which include the total withdrawal from sellers inventory within 60 days of the date of sale. All other requirements of this chapter are applicable to fuels involved in this type of transaction.

F. Inventories stored at locations operated by persons other than a licensed dealer, special fuel seller, special fuel user, or turbine fuel seller shall be reported by each individual licensee that owns the fuel.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.14 Security of Motor Fuels.

A. Dealers, special fuel sellers, special fuel users, and turbine fuel sellers shall maintain adequate security programs at all storage locations maintained in the State.

B. All bulk plants, terminals, and tank farms maintaining storage of motor fuels shall have approved seals on all meters indicating compliance with the requirements of the most current edition of the National Institute of Standards and Technology Handbook 44, as specified by Agriculture Article, §11-203(c), Annotated Code of Maryland.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.15 Blending and Injection—Reporting.

All authorized dealers, special fuel sellers, and turbine fuel sellers are required to report separately, on appropriate schedules, commingled, casinghead or natural gasoline, benzene, naphtha, heating oil, alcohol, additives, or any other component, or any combination of them, that is blended into a refined motor fuel after the fuel has been received in this State. The schedule shall indicate the percentages and gallonages of the various materials blended.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.16 Exemption Certificates.

A. Exemption certificates are issued to identify purchasers authorized to acquire tax exempt special fuel from a licensed special fuel seller, or turbine fuel seller. They are issued and applicable only for specific types of fuel and valid only for the period indicated on the certificate. Suppliers are responsible for the tax on all sales made to holders of expired or otherwise invalid exemption certificates and for the tax on all sales to purchasers not in possession of a valid exemption certificate, except as provided for in Regulation .02B(1) of this chapter.

B. The type of special fuel to be exempt from the tax will be determined by the certificate number as designated on schedules published by the Comptroller and available to licensed suppliers upon request.

C. If the exemption certificate holder discontinues business, the exemption certificate shall be returned to the Comptroller for cancellation. Exemption certificates are non-transferable and holders are expected to apply for and secure a new certificate under the following circumstances:

(1) When there has been a change in the name of the company or entity even though the ownership remains the same;

(2) When the business of an individual or a partnership is taken over and continued by a corporation;

(3) When the licensee is a corporation and surrenders its charter and the business is continued by an individual, a partnership, or any other legal person;

(4) When an individual licensed as a dealer, user, or seller, dies, and the business is continued by another person or entity;

(5) When an individually owned business is taken over and continued by a partnership;

(6) When a business owned by a partnership is taken over and continued by an individual;

(7) When a business which is owned by an individual, partnership, or corporation is taken over and continued by a different individual, partnership, or corporation;

(8) When any other situation arises in which a business that is owned by one type of legal entity is taken over and continued by a different legal entity;

(9) When there is a change in the Federal Identification Number; or

(10) When the use of a previously exempted product for which the exemption was granted is changed.

D. An application for an exemption certificate shall be on forms provided by the Comptroller and shall indicate the type of special fuel for which an exemption is sought.

E. An exemption certificate for kerosene may be issued to sellers of kerosene at retail if:

(1) Kerosene is the only special fuel (other than propane) offered for sale and never sold for taxable use;

(2) All other taxable special fuels (other than propane) offered for sale are purchased tax paid from the supplier; or

(3) The seller is a licensed special fuel seller.

F. An exemption certificate for propane may be issued to sellers of propane at retail if:

(1) Propane is the only special fuel (other than kerosene) offered for sale and never sold for taxable use;

(2) All other taxable special fuels (other than kerosene) offered for sale are purchased tax paid from the supplier; or

(3) The seller is a licensed special fuel seller.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.17 Racing Fuel.

A. Gasoline having an anti-knock index (R + M)/2 of greater than 98 may be considered racing fuel if the manufacturer's specifications have been filed with and approved annually by the Field Enforcement Bureau.

B. Racing fuel may not be:

(1) Considered a motor fuel as defined in Tax-General Article, §9-101, Annotated Code of Maryland;

(2) Blended with any other gasoline and offered for sale; or

(3) Used as a fuel, either straight or blended, in a motor vehicle operated on a highway.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.18 Definitions.

For the purpose of the administration of Tax-General Article, §9-319, Annotated Code of Maryland, relating to storage capacity requirements:

A. “Control” means having absolute authority and responsibility for all fuels placed into and removed from a given tank or tanks. If “control” is claimed by a person leasing or renting a tank or tanks owned by another person, the lease or rental arrangement shall be for a period of at least 3 years beyond the date of the filing of the application for a dealer's license by the person claiming “control”.

B. “Maintaining” means same as “control”.

C. “Storage capacity” for a Class A licensee means a minimum of 1,000,000 gallons of gasoline and 1,000,000 gallons of special fuel.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.19 Warehousing—Terminalling—Storing for Others.

Unlicensed entities that provide motor fuel storage facilities or related services, or both, shall:

A. Obtain written permission from the Comptroller before storing motor fuel or providing related services;

B. Report monthly on forms provided by the Comptroller; and

C. Provide a reconciliation of ownership of each product, monthly, to each owner maintaining an inventory at that facility.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.20 Penalties and Interest.

A. Penalties.

(1) If a person fails to pay a tax when due, the Comptroller may assess a penalty in an amount not to exceed 10 percent of the tax.

(2) If a person fails to file a return when due, the Comptroller may assess a penalty in an amount not to exceed $25.

B. Interest.

(1) If a person fails to file a return when due, interest shall be assessed as prescribed in Tax-General Article, Title 13, Annotated Code of Maryland. Interest will not be assessed, however, unless the computed interest for a return exceeds $2.

(2) Interest on unpaid tax assessments shall be assessed as prescribed in Tax-General Article, Title 13, Annotated Code of Maryland, but the $2 minimum does not apply.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.01.21 Appeals—Hearing.

A. The Comptroller shall schedule a hearing before denial of an application for a motor fuel tax license or an exemption certificate.

B. A person may appeal the Comptroller's decision canceling a motor fuel tax license or an exemption certificate.

C. The hearing process is governed by COMAR 03.01.01.05.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01—.04; .07C, E, F; .08C, D; .09A, D, F; .12A, C; .13C;
Administrative History: .14C; .15A; .17 amended effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .02, .07F, and .13C amended, and .03G adopted
Administrative History: effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Regulation .07F amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .18 adopted effective November 22, 1982 (9:23 Md. R.
Administrative History: 2255); repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: ——————
Administrative History: Regulations .01—.20 adopted effective August 26, 1985 (12:17 Md. R. 1698)
Administrative History: Regulation .21 adopted as an emergency provision effective May 21,
Administrative History: 1987 (14:12 Md. R. 1348); emergency status expired August 30, 1987
Administrative History: (Emergency provisions are temporary and not printed in COMAR)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .20 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulations .01, .02, .04—.06, and .17 amended, and new Regulation .21
Administrative History: adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .05E amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .06C amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .07A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .09B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .10A amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .11B amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulations .13C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .16E, F amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .17A amended effective January 14, 1999 (26:1 Md. R. 19); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .18C adopted effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .20A amended effective May 8, 1995 (22:9 Md. R. 644); January 14, 1999 (26:1 Md. R.19)
Administrative History: Regulation .21 amended effective January 14, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.03.02 Refund Claim—Motor Fuel Tax

COMAR 03.03.02.01 Claim Form and Procedure.

Claims for the refund of motor fuel tax shall be made on forms required by the Comptroller and verified by the affidavit of the claimant or an officer if the claimant is a corporation.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.02 Claims Supported by Original Invoices.

A. Claims shall be supported by original invoices to be approved for refund. Invoices for fuel delivered into claimant's bulk storage tank shall show:

(1) Actual date of delivery;

(2) Name and address of purchaser;

(3) Name and address of seller preprinted on the invoice;

(4) The amount of motor fuel tax charged;

(5) If tax is not charged, the statement “Maryland Motor Fuel Tax is not included”;

(6) Number of metered gallons purchased, type of fuel, and total cost of fuel; and

(7) Serial or sequential invoice numbers.

B. Invoices for fuel purchased through retail dispensers shall show:

(1) Actual date of purchase;

(2) Name and address/location of seller;

(3) Name of purchaser; purchaser's signature shall be accepted on electronically generated invoices;

(4) Number of gallons purchased, type of fuel, and total cost of fuel;

(5) Serial or sequential invoice numbers; time referenced electronically generated retail invoices shall be accepted as serialized.

Cross References

03.03.02.04A

03.03.02.08A

03.03.02.12B(1)

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.03 Carbon Copies.

A. Except as provided in §B of this regulation, carbon copies of invoices may not be accepted.

B. Carbon copies may be accepted when used in:

(1) Meter imprinters to print the number of gallons metered; or

(2) Multi-part forms if:

(a) The original (top part) is used as a shipping/delivery ticket,

(b) The form has been approved by the Comptroller, and

(c) The part used as an invoice has preprinted on it the notation “Original Invoice” or other language approved by the Comptroller.

Cross References

03.03.04.02I

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.04 Credit Card Invoices.

A. Credit card and retail service station invoices may not be acceptable for refund purposes unless they meet all the requirements of Regulation .02 of this chapter.

B. Credit card invoices containing only the purchaser's account number shall be accepted, if supporting documentation is provided that confirms the account number of the refund claimant.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.05 Certain Invoices Not Acceptable.

Accounts receivable invoices, buy back invoices, statements, and assignments are not acceptable for refund purposes.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.06 Altered Invoices.

Claims accompanied by altered invoices shall be investigated thoroughly. If the investigation proves an invoice has been altered in any respect, the altered invoice may not be honored.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.07 Gallonage Records.

A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.

B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.

C. Refund claim information shall be reported on forms prescribed by the Comptroller.

Cross References

03.03.02.12D

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.08 Retail Electronic Invoicing System.

Electronically generated documents may be considered original invoices if they:

A. Meet all the requirements of Regulation .02 of this chapter; and

B. Have been approved for use by the Comptroller.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.09 Disallowed Invoices.

The following shall be disallowed:

A. Purchase invoices prepared by a claimant when the claimant operates the fuel dispenser (pump); and

B. Claims filed in the absence of satisfactory records for auditing purposes whenever the seller does not prepare an actual invoice at the time of sale.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.10 Refunds—Tank Leaks.

A. A claimant shall notify the Comptroller immediately upon discovery of a leak or suspected leak and immediately implement the following procedure:

(1) Determine physical inventory using gauge sticks;

(2) Maintain daily meter readings of all pumps;

(3) Maintain daily gauge stick readings of all tanks;

(4) Maintain gauge stick readings before and after each tank receipt; and

(5) Provide a copy of the credit memorandum from a supplier or casualty underwriter, or an affidavit to the fact that one or both have rejected any claim or part of a claim.

B. If, after this procedure is followed and it cannot be established that a leak exists, the suspected tank shall be tested by a procedure normal and acceptable to the petroleum industry, and evidence of the test results filed with the Comptroller, before a refund will be considered.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.11 Identifying Number.

A. Refund claimants shall indicate on forms provided by the Comptroller their identifying number, currently in effect with the federal government, which shall be one of the following:

(1) Federal identification number;

(2) Federal employers' identification number; or

(3) Social Security number.

B. All applications shall be completed in full before submission.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.12 Solid Waste Compacting, Redi-Mix, Petroleum Motor Vehicles, Well Drilling Motor Vehicles, and Certain Farm Equipment Vehicles.

A. Claims for refund authorized by Tax-General Article, §13-901(f)(1)(ii)4, Annotated Code of Maryland, shall be on refund forms provided or approved by the Comptroller and may not be deducted as a credit on any tax return or IFTA report.

B. Claims shall include:

(1) Original invoices as prescribed by Regulation .02 of this chapter, and, in instances where the fuel is purchased from retail service stations, the invoices shall also include:

(a) Vehicle license tag number, or

(b) Vehicle unit number;

(2) A statement of fuel used, which indicates the following for each vehicle involved in the claim:

(a) Vehicle license tag number or unit number, and

(b) Total gallons of fuel used.

C. Claims for refund of taxes paid on fuel used from a claimant's bulk storage facility shall:

(1) Include original invoices for all bulk purchases;

(2) Be submitted only after all fuel represented by that invoice, or invoices, is actually used and accounted for; and

(3) Include a statement of fuel used, which indicates for each vehicle, the information in §B(2) of this regulation, and if any fuel is used from the same bulk storage, for vehicles for which the tax is nonrefundable, indicate those gallons used.

D. If vehicles are fueled from claimant's bulk storage, detailed records required by Regulation .07 of this chapter shall be maintained for audit purposes. These records shall support all information submitted on the statement of fuel used as specified in §§B(2) and C(3) of this regulation and be in the form of fueling tickets, fueling logs, or other accounting records acceptable to the Comptroller, prepared at the time of vehicle fueling.

E. Claimants licensed under Tax-General Article, Title 9, Subtitle 3, Annotated Code of Maryland, maintaining bulk storage from which vehicles are fueled, shall report and pay the tax required before filing a claim for refund.

F. Claims shall be considered only for qualifying vehicles using Maryland tax-paid fuel.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.03.02.13 Appeal—Informal Hearing.

A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04.

B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.

History

Administrative History: Effective date: April 1, 1973
Administrative History: Regulations .01, .02D, .04, .06—.08, .10, .15A, .16 amended effective
Administrative History: November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulations .01, .02, .08, .13, and .15A amended effective October 8, 1984
Administrative History: (11:20 Md. R. 1740)
Administrative History: Regulation .14 repealed effective November 22, 1982 (9:23 Md. R. 2255)
Administrative History: Regulation .17 adopted effective November 22, 1982 (9:23 Md. R. 2255);
Administrative History: repealed effective October 8, 1984 (11:20 Md. R. 1740)
Administrative History: Chapter repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Regulations .01—.12 adopted effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .13 adopted effective November 17, 1986 (13:23 Md. R. 2479)
Administrative History: Regulation .13 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulations .01—.04 amended effective September 28, 1992 (19:19 Md. R.
Administrative History: 1703)
Administrative History: Regulation .07 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .08 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .13 recodified to Regulation .12 and amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .12 amended effective January 14, 1999 (26:1 Md. R. 19)
Administrative History: Regulation .13 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective January 13, 1999 (26:1 Md. R. 19)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.03.03 Petroleum Transporters

COMAR 03.03.03.01 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.02 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.03 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.04 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.05 Loading Tickets and Manifests.

Vehicles and vessels transporting petroleum products shall carry a loading ticket or manifest containing the following information:

A. Name of petroleum transporter;

B. Date and time loaded;

C. Volumetric gallons of each grade of product loaded;

D. Name of company operating facility where loaded;

E. Name of shipper (title holder of product after loading);

F. Name and address of ultimate consignee;

G. Any deviation from original manifest or loading ticket shall be indicated thereon or by an additional ticket, all of which must show the names and addresses of all parties involved in the transaction;

H. A serial numbering sequence; and

I. The certified octane rating as determined under the Federal Petroleum Marketing Practices Act for each grade of gasoline.

Cross References

03.03.01.06D

03.03.03.07

03.03.05.28C(1)(c)

03.03.05.28C(2)(b)

03.06.01.43B(5)

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.06 Marking of Compartments.

Each pot or compartment of each vehicle shall be labeled to indicate the certified gallonage capacity, based on a volumetric gallon equaling 231 cubic inches of liquid, on each side of the pot or compartment in a place and manner that shall be readily discernible at a distance of 50 feet when the vehicle is not in motion. The gallonage capacity of each pot or compartment need not be labeled if the vehicle bears an identification plate affixed by the manufacturer indicating the certified gallonage capacity by pot or compartment.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.07 Loading Tickets or Manifests Required for Commingled Products.

A loading ticket or manifest as described in Regulation .05 of this chapter is required to transport commingled products as defined in COMAR 03.03.05.15.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.08 Loading Tickets or Manifests for Home Heating Oil and Certain Other Deliveries.

Petroleum transporters making deliveries of fuel oil or kerosene for use as a heating fuel only by the purchasers, and when the gallons to be delivered are unknown until the actual delivery, shall have in their possession:

A. A loading ticket, manifest, or other documentation containing all information required by Regulation .05A—E of this chapter; and

B. Delivery tickets for each drop made indicating date, product, volume, name, and address for each individual delivery point.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.09 Transporters of Waste Oil.

A. Transporters of motor fuel from tank cleaning or spill clean-up operations shall be considered petroleum transporters regardless of whether the products are contaminated, commingled, or clean.

B. Transporters of used crankcase motor oils and solvents may not be considered petroleum transporters provided that no other motor fuel is being simultaneously transported.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.10 Inspection of Petroleum Transporters.

Any designated agent of the Field Enforcement Bureau of the Comptroller of the Treasury, or any police officer as defined in the Transportation Article, §11-147, Annotated Code of Maryland, may examine and inspect a vehicle, its manifest, its carried product, and other information in order to determine compliance with Business Regulation Article, Title 10, Subtitle 4, Annotated Code of Maryland, and related regulations.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.11 Reporting Fuel Movements.

A. A registered petroleum transporter who is also a common or contract carrier shall report all intrastate and interstate movements of motor fuel monthly in a format prescribed by the Comptroller.

B. A registered petroleum transporter who is not a common or contract carrier shall report movements of motor fuel upon the request of and on forms provided by the Comptroller.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.12 Display of Owner's Name.

A. The name required for display on the conveyance shall be the name of the petroleum transporter as registered under the federal employers' identification number.

B. The name may be an individual's name when it is a sole proprietorship.

C. A trade name, division name, or logo may be displayed in addition to, but not instead of, the registered petroleum transporter's name.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.13 Hazardous Material Placarding or Labeling.

Vehicles transporting motor vehicle fuel or aviation fuel in one or more cargo tanks having a combined capacity exceeding 1,000 pounds (approximately 140 U.S. gallons), shall display on all 4 sides of the vehicle, hazardous materials placards as prescribed by the United States Department of Transportation.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.14 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.15 Color and Symbol Coding of Vehicle Discharge Valves.

A. To facilitate the clean transfer of motor fuel from a distribution point to a purchaser, discharge valves of vehicles used in transporting motor fuel shall be color coded. Color coding shall conform to the American Petroleum Institute (API) recommended system which is found at COMAR 03.03.05.14.

B. Whenever a petroleum transport vehicle loads product at a bulk plant, terminal, or distribution point, the operator of the vehicle shall display a tag, an identification card, or other acceptable product identification marker on each discharge valve or connection on the vehicle.

C. The tag, identification card, or acceptable product identification marker shall be of the proper color code, indicating what product is in the line after loading the vehicle.

D. The color of the tag, identification card, or acceptable product identification marker shall match the color coding of equipment at the loading facility for each grade of motor fuel loaded.

E. Care should be exercised at out-of-State loading facilities as their color coding systems may differ from Maryland's.

F. The petroleum transporter should ensure that each vehicle is furnished with sufficient tags, identification cards, or acceptable product identification markers to be in compliance with this regulation.

G. Color coded tags, identification cards, or acceptable product identification markers may not be removed from a discharge valve or connection until a different product is loaded and after thorough draining or when replacement is necessary.

H. Deliveries of motor fuel may not be made to any facility not in compliance with the color coding requirements of COMAR 03.03.05.14.

I. The requirements of this regulation are not applicable to the storage or transportation of liquefied petroleum gas (LPG) or liquefied natural gas (LNG).

Cross References

03.03.05.14D(2)

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.03.16 Loading of Conveyances.

Whenever the operator of a petroleum transporter conveyance is intending to load a different grade or type of motor fuel than was previously contained in a pot, compartment, or hold, the operator shall first ensure complete drainage before loading.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Chapter revised effective December 16, 1977 (4:26 Md. R. 2022)
Administrative History: Regulation .01 repealed and new Regulation .01 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02 repealed and new Regulation .02 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .03 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .04 amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05J, K and .11 adopted effective November 22, 1982 (9:23 Md. R. 2256)
Administrative History: Regulation .05K amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .05, .07, and .08 amended effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .09 amended effective September 7, 1987 (14:18 Md. R. 1963);
Administrative History: August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .11 repealed and new Regulation .11 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulations .12—.14 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .15 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .16 adopted effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .15 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Business Regulation Article, §10-202 and Title 10, Subtitle 4; Tax-General Article, §2-103; Annotated Code of Maryland

03.03.04 Motor Carrier Tax

COMAR 03.03.04.01 Definitions.

In this chapter, unless otherwise specified, “IFTA” means the International Fuel Tax Agreement.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.01-1 International Fuel Tax Agreement.

The provisions and requirements of the International Fuel Tax Agreement (IFTA) Articles of Agreement, Procedures Manual, and Audit Manual apply to the fuel use, taxation, registration, and reporting requirements of motor carriers licensed under IFTA by Maryland, without reference to any other Maryland statute or regulation under Tax-General Article, §9-205, Annotated Code of Maryland.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.01-2 Registration — Reports.

A. Motor carriers shall file an IFTA report and fuel use tax schedule of their operations in all IFTA jurisdictions and pay all taxes due all IFTA jurisdictions for each filing period. The report, schedule, and any taxes due shall be postmarked or received by the Comptroller not later than the last day of the next month following the close of the filing period.

B. Filing of Quarterly IFTA Reports and Schedules.

(1) Motor carriers shall file on a quarterly basis for quarters ending the last day of March, June, September, and December.

(2) Annual Filing of Quarterly IFTA Reports and Schedules. Motor carriers that operate less than 5,000 miles annually in all IFTA jurisdictions except Maryland may submit a written request to the Comptroller to file the four quarterly reports and schedules once annually by January 31 for the prior year.

(3) The motor carrier shall have written permission from the Comptroller to file on the annual basis described in §B(2) of this regulation, after the Comptroller receives approval from all other affected IFTA jurisdictions.

(4) Reports shall be signed by an officer or authorized representative of the motor carrier, certifying that the IFTA reports and schedules are true and correct.

C. Failure to file IFTA reports and schedules on time, or to pay taxes when due, may result in the denial of additional identification markers for the current year and the denial of an annual renewal application. The registration and IFTA license of any motor carrier currently delinquent for one or more tax filing periods will be considered revoked, and the Maryland State Police or the Field Enforcement Bureau is authorized to remove all identification markers and copies or originals of IFTA licenses from the vehicles of a motor carrier operating on State highways.

D. Every motor carrier shall notify this office within 30 days concerning any change of name, address, federal identifying number, or Social Security number.

E. When more than one operating division operates vehicles over State highways, a single IFTA report and schedules shall be filed by the parent company covering all operations under one IFTA license.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.02 Credits and Refunds.

A. Any credits accrued and applied for fuel purchased in any IFTA jurisdiction shall be supported by invoices as defined in §D of this regulation.

B. If a motor carrier elects to file for refund of the excess credit, the motor carrier may do so under the provisions of §§C and D of this regulation by entering the appropriate refund amount requested on the IFTA report.

C. A motor carrier requesting refund under the provisions of Tax-General Article, §9-214, Annotated Code of Maryland, shall have filed quarterly IFTA tax reports and schedules.

D. Every motor carrier shall be prepared to present evidence to substantiate a claim for refund of the excess purchases of fuel on which any IFTA jurisdiction motor fuel tax has been paid. Those motor carriers who maintain bulk storage shall have records substantiating inventories and gallons metered for each unit. The evidence shall consist of invoices of the vendor which comply with the requirements of Tax-General Article, §9-310, Annotated Code of Maryland, and shall show:

(1) For invoices where fuel is delivered into bulk storage of the motor carrier:

(a) Actual date of delivery,

(b) Name and address of purchaser,

(d) The amount of motor fuel tax charged,

(e) If tax is not charged, the statement “Maryland (or appropriate other IFTA jurisdiction) Motor Fuel Tax is not included”,

(f) Number of metered gallons purchased, type of fuel, and total cost of fuel, and

(g) Serialized invoice number;

(2) For retail service station invoices:

(a) Date of purchase,

(b) Seller's name and address/location,

(c) Purchaser's name (in the case of a lessee/lessor agreement, invoices shall be accepted in either name, providing a legal connection can be made to the reporting party),

(d) Number of gallons and total cost of fuel,

(e) Fuel type, and

(f) Company unit number or vehicle license plate number and state.

E. Credit card invoices containing the purchaser's account number without the purchaser's name shall be accepted, if supporting documentation is provided that confirms the account number of the refund claimant.

F. Fuel credit card invoices, bank credit card invoices, or other purchase receipts will not be acceptable for refund purposes unless they meet all the requirements of §§D(2) and E of this regulation.

G. Account receivable invoices and monthly statements will not be acceptable for refund purposes.

H. Claims accompanied by invoices on which there is evidence of alteration will be investigated. If the investigation proves an invoice has been altered in any respect, the altered invoice will not be honored.

I. Except as provided in COMAR 03.03.02.03, carbon copies of invoices may not be accepted.

J. Refund claimants shall maintain an accurate record of gallonage used for highway and non-highway purposes.

K. All refund claims submitted shall be prepared on forms supplied by the Comptroller. Supporting schedules shall be complete and all trip records and fuel invoices shall be maintained for audit. Microfilm records of these documents, instead of the original, may be accepted if prior approval is obtained from the Comptroller and retrieval of those microfilm records is available at time of audit.

L. The refund may not be payable unless tax paid on the number of gallons of motor fuel purchased in all IFTA jurisdictions exceeds tax due on the number of gallons of motor fuel used in all IFTA jurisdictions during the period covered by the refund claim.

M. Retail Electronic Invoicing System. Electronically generated documents may be considered original invoices if they:

(1) Meet all the requirements of this regulation; and

(2) Have been approved for use by the Comptroller.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.03 Surety Bond.

A. The Comptroller may require an applicant for an IFTA license to post a surety bond if an examination of the applicant's prior filing history indicates:

(1) The applicant has failed to file a quarterly return;

(2) The applicant has failed to pay required tax; or

(3) A financial guarantee is necessary to protect the interest of the State or other IFTA jurisdiction.

B. The applicant shall post a bond in an amount equal to the estimated average annual net tax due to IFTA member jurisdictions rounded to the next even $1,000.

C. Bond amounts may be adjusted at the discretion of the Comptroller to insure compliance with the IFTA requirements.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.04 Records.

A. Every motor carrier required to register and report to the Comptroller shall keep satisfactory records of:

(1) The miles traveled in all operations within:

(a) Maryland, and

(b) Each other jurisdiction; and

(2) The fuel purchased within:

(a) Maryland, and

(b) Each other jurisdiction where the fuel is used in qualified motor vehicles.

B. Miles traveled, fuel purchased, and fuel use records shall distinguish the operation of vehicles not subject to the IFTA from those vehicles subject to the IFTA.

C. Records maintained on fuel purchases and use shall be identified as to type of fuel used.

Cross References

03.01.03.01

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.05 Trip Permits.

A. A motor carrier may obtain a trip permit for an unregistered commercial motor vehicle from either the Field Enforcement Bureau or one of its duly authorized trip permit agents.

B. Registered and unregistered motor carriers may obtain a trip permit for an unregistered commercial motor vehicle, provided that the request for the trip permit includes:

(1) Name, address, federal identification number or Social Security number of the motor carrier; and

(2) Make, serial number, and state in which the vehicle is licensed.

C. Trip permits are valid for 15 consecutive days beginning and ending on the dates specified on the face of the trip permit.

D. Trip permits shall be carried in the cab of the vehicle whenever the vehicle is in the State, and they are not transferable between motor carriers or between vehicles.

E. A trip permit may not be issued to any licensee who is currently suspended or revoked in any IFTA jurisdiction.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.06 Lease Agreements.

A. A lessor, lessee, independent contractor, or household goods agent shall be licensed, liable for reporting, and liable for payment of fuel use taxes as required by the International Fuel Tax Agreement (IFTA).

B. A lessor regularly engaged in the business of leasing or renting motor vehicles without drivers, for compensation to licensees or to other lessees, may be deemed to be the licensee. The lessor may be issued a license if an application has been properly filed and approved by the base jurisdiction.

C. In the case of a carrier using independent contractors under long-term leases (30 days or more), the lessor and lessee are given the option of designating which party will report and pay fuel use tax. In the absence of a written agreement or contract, or if the document is silent regarding responsibility for reporting and paying fuel use tax, the lessee is responsible for reporting and paying fuel use tax. If the lessee (carrier) through a written agreement or contract assumes responsibility for reporting and paying fuel use taxes, the base jurisdiction for purposes of IFTA is the base jurisdiction of the lessee, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor.

D. In the case of a short-term motor vehicle rental by a lessor regularly engaged in the business of leasing or renting motor vehicles without drivers for compensation to licensees or other lessees of 29 days or less, the lessor shall report and pay the fuel use tax unless the following two conditions are met:

(1) The lessor has a written rental contract which designates the lessee as the party responsible for reporting and paying the fuel use tax; and

(2) The lessor has a copy of the lessee's IFTA fuel tax license which is valid for the term of the rental.

E. In the case of a carrier using independent contractors under short-term/trip leases of 29 days or less, the trip lessor shall report and pay all fuel taxes.

F. Household Goods Carrier.

(1) In the case of a household goods carrier using independent contractors, agents, or service representatives, under intermittent leases, the party liable for motor fuel tax is:

(a) The lessee (carrier) when the qualified motor vehicle is being operated under the lessee's jurisdictional operating authority; or

(b) The lessor (independent contractor, agent, or service representative) when the qualified motor vehicle is being operated under the lessor's jurisdictional operating authority.

(2) Under §F(1)(a) of this regulation, the base jurisdiction for purposes of IFTA is the base jurisdiction of the lessee (carrier), regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes by the lessor or lessee.

(3) Under §F(1)(b) of this regulation, the base jurisdiction for purposes of IFTA is the base jurisdiction of the lessor, regardless of the jurisdiction in which the qualified motor vehicle is registered for vehicle registration purposes.

G. Filing of leases is not required as a condition of licensing, but leases shall be made available upon request of an IFTA jurisdiction.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.07 Registration of Vehicles.

A. IFTA Licenses and Identification Markers (Decals). IFTA licenses and decals shall be valid upon issuance and shall expire on December 31 of the year indicated on the license. A carrier is allowed a 2-month grace period during January and February to display the new year IFTA license and decals, if the carrier displays the immediate prior year IFTA license and decals.

B. Display of IFTA Decals. A motor carrier shall display an IFTA decal on the exterior portion of both sides of the cab, permanently affixed in a conspicuous place, and shall follow the directions for applying the decals to the vehicle as indicated on the reverse side of the decal. In the case of transporters, manufacturers, dealers, or driveway operations, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab.

C. If an IFTA decal which has been issued by the Field Enforcement Bureau becomes illegible, the motor carrier may apply to the Field Enforcement Bureau for issuance of a duplicate decal.

D. A motor carrier shall be issued an IFTA license and a 2-decal set for each vehicle and the original license or copy shall be carried in the vehicle at all times. Once IFTA decals are affixed to a specific vehicle, they are not transferable to any other vehicle.

E. When a vehicle to which IFTA decals have been affixed is sold, traded, or otherwise disposed of by the operator, or passes from the control of the operator through lease or otherwise, the Field Enforcement Bureau shall be notified within 30 days of the cancellation. If the motor carrier neglects or fails to notify the Field Enforcement Bureau, the motor carrier is responsible for reporting the miles traveled by the vehicle and paying the tax due.

F. A motor carrier shall return unused IFTA decals to the Field Enforcement Bureau.

G. A Maryland domiciled carrier that is required under Tax-General Article, §9-219, Annotated Code of Maryland, to display IFTA decals on each commercial motor vehicle, and that purchases a commercial motor vehicle for titling in Maryland, has 30 days from the date of purchase to obtain an IFTA license and affix IFTA decals to the vehicle. The bill of sale or temporary registration identification documents issued under Transportation Article, §13-402 or 13-405, Annotated Code of Maryland, shall be carried in the cab of the vehicle during this 30-day period. The motor carrier may not operate the vehicle outside Maryland until IFTA decals are displayed.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.08 Revocation.

The Comptroller is empowered to suspend or revoke the IFTA license and decals of any motor carrier, upon a finding by the Comptroller that the registrant has failed to comply with Tax-General Article, Title 9, Subtitle 2, Annotated Code of Maryland, or any regulation promulgated by the Comptroller under that statute. The revocation shall be made only after 30 days notice to the registrant to comply with all sections of the law and regulations. Reapplication for registration will not be granted until a motor carrier has complied with all sections of the law and regulations.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.09 Repealed.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.10 Improper Use of Licenses and Decals.

The Maryland State Police shall remove and return to the Field Enforcement Bureau all IFTA licenses and decals that are being used in any improper manner.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.11 Penalty for False Statements.

Any person who willfully and knowingly makes a false statement, orally or in writing, in the form of a receipt for the sale of motor fuel for the purposes of obtaining or attempting to obtain or to assist any other person, partnership, or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this subtitle will be notified to the effect that all permits and registrations have been revoked.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.12 Licensing of Trip Permit Vendors.

A. Qualifications. In order to ensure a sufficient number and availability of locations where a motor carrier may purchase a trip permit required by Tax-General Article, §9-219, Annotated Code of Maryland, before entering this State, the Field Enforcement Bureau, in its discretion, may license applicants to issue trip permits if they meet the following qualifications:

(1) The applicant shall have 3 years experience in the issuance of trip permits or other similar experiences;

(2) The applicant shall possess a business rating, reputation, and capability satisfactory to the Field Enforcement Bureau;

(3) The applicant shall be capable of providing the service at all times specified by the Field Enforcement Bureau;

(4) The applicant shall be capable of delivering copies of all issued trip permits to the offices of the Field Enforcement Bureau by the next working day; and

(5) The applicant shall possess the financial capability to purchase trip permits from the Field Enforcement Bureau in advance of sale in quantities of not less than 200.

B. Issuance of Trip Permits by Licensees.

(1) Licensees shall sell trip permits in the manner prescribed by the Field Enforcement Bureau.

(2) The licensee may charge the purchaser of a trip permit a fee for its service not to exceed the rate established by the Field Enforcement Bureau.

(3) Licensees may only sell permits to a motor carrier for a specific commercial motor vehicle. Permits may not be sold for resale.

C. Liability. The Field Enforcement Bureau is not liable for the illegal or improper acts of its licensees.

D. Inspection of Records. The applicant agrees to the availability and inspection of all its records by the Field Enforcement Bureau, during normal business hours, for the determination of compliance with the Field Enforcement Bureau requirements.

E. Transferability and Revocation of License. The license to sell trip permits is nontransferable and revocable for cause or for no cause upon 10 days written notice from the Field Enforcement Bureau to the licensee that the license is revoked. Licensees may terminate the license by giving 30 days written notice to the Field Enforcement Bureau. If the license arrangement is cancelled by either party, the licensee shall promptly turn in to the offices of the Field Enforcement Bureau all unissued trip permits, and the Field Enforcement Bureau shall refund their cost.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.13 Penalties and Interest.

A. Penalties.

(1) If a person fails to file an IFTA report and schedules when due, a penalty shall be assessed in the amount of 10 percent of the tax due, with a minimum assessment of $50.

(2) A penalty of $50 shall be assessed when an IFTA report and schedules are not filed when due, even if taxes are not due.

(3) If a person files an IFTA report and schedules timely but, for whatever reason, underpays the proper tax due an IFTA jurisdiction, a penalty shall be assessed in the amount of 10 percent of the additional tax due, with a minimum assessment of $50.

B. Interest.

(1) If a person fails to file a return when due, interest shall be assessed as prescribed in Tax-General Article, Title 13, Annotated Code of Maryland.

(2) Interest on unpaid tax assessments shall be assessed as prescribed in Tax-General Article, Title 13, Annotated Code of Maryland.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

COMAR 03.03.04.14 Appeal—Informal Hearing.

A. A person desiring to appeal an assessment or denial of a refund may apply for an informal hearing which shall be held in accordance with procedures set forth in COMAR 03.01.01.04.

B. Informal hearings shall be held at a location determined by the Comptroller, and the location shall be set in the notice issued by the Comptroller.

History

Administrative History: Effective date: June 1, 1974
Administrative History: Regulation .01 amended effective November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .01A amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01C amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .01D amended effective September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .02A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .02C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02F amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .02H amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .03 amended effective October 20, 1986 (13:21 Md. R. 2319)
Administrative History: Regulation .04A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .05 amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .05A amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); August 26, 1985 (12:17 Md. R. 1699)
Administrative History: Regulation .05C amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05D amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .05F amended effective March 23, 1979 (6:6 Md. R. 509); September 14, 1981 (8:18 Md. R. 1476)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .06 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .07 amended effective June 2, 1978 (5:11 Md. R. 881); September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .08 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .09 amended effective September 14, 1981 (8:18 Md. R. 1476); November 22, 1982 (9:23 Md. R. 2257); September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .10 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .12F amended effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 adopted effective June 2, 1978 (5:11 Md. R. 881)
Administrative History: Regulation .13 amended effective November 22, 1982 (9:23 Md. R. 2257)
Administrative History: Regulation .13A amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13B amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .13E amended effective September 7, 1987 (14:18 Md. R. 1963)
Administrative History: Regulation .14 adopted effective November 22, 1982 (9:23 Md. R. 2257); repealed effective August 26, 1985 (12:17 Md. R. 1699)
Administrative History: ——————
Administrative History: Chapter revised effective January 23, 1989 (16:1 Md. R. 66)
Administrative History: Regulation .12 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.06 to COMAR 03.03.04 effective August 20, 1990 (17:16 Md. R. 1987)
Administrative History: Regulation .01 amended effective October 26, 1992 (19:21 Md. R. 1890)
Administrative History: Regulations .02, .05, .07, .10, and .12 amended, and Regulation .14 adopted effective September 28, 1992 (19:19 Md. R. 1703)
Administrative History: Regulation .13A amended effective May 8, 1995 (22:9 Md. R. 644)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulations .01-2C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended effective June 21, 2004 (31:12 Md. R. 911)
Administrative History: Regulations .05A amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .07 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .08 amended effective June 19, 2006 (33:12 Md. R. 996)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .12 amended effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §§2-103 and 9-205, Annotated Code of Maryland

03.03.05 Motor Fuel Inspection

COMAR 03.03.05.01 Definitions.

A. In this chapter, the following terms have the meanings indicated, unless otherwise specified.

B. Terms Defined.

(1) “ASTM” means the American Society for Testing and Materials.

(2) “Bureau” means the Field Enforcement Bureau of the Comptroller of the Treasury.

(3) “Conventional gasoline” means any gasoline meeting the minimum specifications established by ASTM, but not meeting the standards for reformulated gasoline established by the United States Environmental Protection Agency (US EPA).

(4) “Department” means the Department of the Environment.

(5) “Dispenser” means a device from which motor fuel is transferred from storage at a retail outlet or wholesale purchaser-consumer facility to an ultimate consumer.

(6) “Ethanol blend” means gasoline which contains at least 9 percent by volume ethanol, excluding denaturants, as determined in accordance with one of the test methodologies specified in COMAR 03.03.06.03B.

(7) “Ethanol-enhanced oxygenated gasoline” means gasoline containing less than 9 percent by volume ethanol, excluding denaturants, as determined in accordance with one of the test methods specified in COMAR 03.03.06.03B.

(8) “Ethanol flex fuel” means automotive fuel blend of gasoline and 51 to 83 percent volume ethanol, commercially known as “E85”, for use in ground vehicles equipped with flexible-fuel spark ignition engines.

(9) “Gasoline” means any fuel sold for use in internal combustion spark-ignited engines and which is commonly or commercially known or sold as gasoline, including oxygenated gasoline.

(10) “Motor fuel” means gasoline or special fuel.

(11) “Motor vehicle fuel” means motor fuel.

(12) “Nonoxygenated gasoline” means gasoline which contains no oxygenates or oxygenates in quantities less than or equal to 0.4 percent oxygen by weight.

(13) “Oxygenate” means any oxygen-containing compound approved for use in gasoline under the US EPA's substantially similar definition or under a bona fide US EPA oxygenate waiver.

(14) “Oxygenated gasoline” means gasoline which contains one or more oxygenates in quantities exceeding 0.4 percent oxygen by weight.

(15) “Oxygenated gasoline control area” means a geographic area in which all gasoline sold or dispensed during an oxygenated gasoline control period is subject to the minimum oxygen content requirements of Regulation .01-1N of this chapter. There are three oxygenated gasoline control areas as follows:

(a) The Northeast Oxygenated Gasoline Control Area is comprised of Cecil County;

(b) The Baltimore Oxygenated Gasoline Control Area is comprised of Baltimore City and Anne Arundel, Baltimore, Carroll, Harford, Howard, and Queen Anne's counties; and

(c) The Washington Oxygenated Gasoline Control Area is comprised of Calvert, Charles, Frederick, Montgomery, and Prince George's counties.

(16) “Oxygenated gasoline control period” means the 4-month period which begins each November 1 and runs without interruption through the following February 28 or, in leap years, the following February 29.

(17) “Oxygenate waiver” means an authorization granted by the Administrator of the US EPA under §211(f)(4) of the federal Clean Air Act which permits the addition of specified oxygenates in specified volumes to unleaded nonoxygenated gasoline.

(18) “Ozone attainment areas” means the geographic areas of the State which are not ozone nonattainment areas.

(19) “Ozone nonattainment area” means the geographic areas of the State comprised of Baltimore City and Anne Arundel, Baltimore, Calvert, Carroll, Cecil, Charles, Frederick, Harford, Howard, Kent, Montgomery, Prince George's, and Queen Anne's counties.

(20) “Reformulated gasoline (RFG)” means gasoline meeting the requirements of the US EPA definition established under §211(k) of the federal Clean Air Act (42 U.S.C. §7545).

(21) “Reformulated gasoline control area” means ozone nonattainment areas.

(22) “Retail outlet” means an establishment at which motor fuel is sold or offered for sale to an ultimate consumer.

(23) “Special fuel” means any fuel other than gasoline which is sold for use in motor vehicles.

(24) “Substantially similar definition” means an interpretive rule issued by the Administrator of the US EPA under §211(f)(1) of the federal Clean Air Act which permits the addition of specified oxygenates in specified volumes to unleaded nonoxygenated gasoline. The most recent definition appeared in the February 11, 1991, Federal Register (56 FR 5352).

(25) “Transfer” means the physical transfer of custody or the transfer of title of motor fuel from one person to another, excluding the sale or dispensing of motor fuel at a retail outlet or wholesale purchaser-consumer facility for direct consumption in a motor vehicle.

(26) “Ultimate consumer” means a person who purchases or obtains motor fuel for direct consumption in an automotive engine and who does not transfer or offer to transfer the motor fuel to any other person following purchase or receipt.

(27) “Unleaded gasoline” means gasoline which is produced without the use of any lead additive and which contains not more than 0.013 gram of lead per liter (0.05 gram of lead per gallon) and not more than 0.0013 gram of phosphorus per liter (0.005 gram of phosphorus per gallon).

(28) “VOC control region 1” means all of the Maryland reformulated gasoline control area except for Cecil County.

(29) “VOC control region 2” means that portion of the Maryland reformulated gasoline control area consisting of Cecil County.

(30) “Wholesale purchaser-consumer” means an ultimate consumer who receives delivery of motor fuel solely intended for ultimate consumption into a storage tank with a capacity of at least 550 gallons which is substantially under the control of the ultimate consumer.

(31) “Wholesale purchaser-consumer facility” means an establishment at which a wholesale purchaser-consumer stores and dispenses motor fuel for direct consumption in a motor vehicle or an internal combustion engine.

Cross References

03.03.06.02

26.11.20.03A

26.11.20.03C

26.11.20.03D

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.01-1 Standard Specifications for Gasoline.

A. Exemptions. Gasoline not sold or dispensed to an ultimate consumer may be exempted from the requirements of this regulation upon written approval of the Bureau and the Department. Exemption from vapor pressure requirements shall only be granted in instances where the applicant complies with the requirements of proposed 40 CFR §80.27(e), which is incorporated by reference as published in the October 18, 1991, Federal Register (56 FR 52321). Requests for exemption from oxygen content requirements shall comply with the requirements of 40 CFR §80.27(e), except that all data shall be applicable to oxygen content rather than vapor pressure.

B. Unless the gasoline is segregated and clearly documented as noncomplying and not for sale or supply to an ultimate consumer in an applicable control area, a person may not produce, store, transport, supply, offer to supply, transfer or otherwise handle, sell, offer for sale, or dispense gasoline that does not meet the limits specified in §§C—N of this regulation when tested in accordance with the latest version of the specified test methods.

C. Distillation. Except as provided in §C(5) of this regulation, the rates of evaporation under the ASTM D-86 standards for the stated months of the year are:

(1) Evaporation — during the months of, January, February, March, and December

(a) 10 percent — 50°C (122°F) maximum

(b) Evaporation — during the months of, January, February, March, and December

(d) 90 percent — 185°C (365°F) maximum

(e) End Point — 225°C (437°F) maximum

(f) Residue — 2 percent maximum

(2) Evaporation — during the months of April, October, and November

(a) 10 percent — 55°C (131°F) maximum

(b) 50 percent — 62.8°C (145°F) minimum

(d) 90 percent — 185°C (365°F) maximum

(e) End Point — 225°C (437°F) maximum

(f) Residue — 2 percent maximum

(3) Evaporation — May through September 15

(a) 10 percent — 70°C (158°F) maximum

(b) 50 percent — 77°C (170°F) minimum

(d) 90 percent — 190°C (374°F) maximum

(e) End Point — 225°C (437°F) maximum

(f) Residue — 2 percent maximum

(g) An ethanol blend and an ethanol-enhanced oxygenated gasoline are subject to the following limit: 50 percent — 66°C (150°F) minimum

(4) Evaporation — September 16 through September 30

(a) 10 percent — 60°C (140°F) maximum

(b) 50 percent — 66°C (150°F) minimum

(d) 90 percent — 185°C (365°F) maximum

(e) End point — 225°C (437°F) maximum

(f) Residue — 2 percent maximum

(g) An ethanol blend and an ethanol-enhanced oxygenated gasoline are subject to the following limit: 50 percent — 66°C (150°F) minimum

(5) To accommodate for the receipt of new product and disbursement of old stock, the following allowances are made from the fixed change-over date:

(a) Product complying with the specifications for the volatility period beginning May 1 is acceptable up to 45 days before May 1;

(b) Product complying with the specifications for the volatility period beginning September 16 is acceptable only on or after September 16; and

(c) Product complying with the specifications for any other volatility period is acceptable 15 days before or after the fixed change-over date.

D. Vapor Pressure.

(1) The vapor pressure of gasoline may not exceed the following limits when tested in accordance with ASTM Test Method D-5191 or as otherwise required under COMAR 03.03.06:

(a) 103 kPa (15.0 psi) during the months of January, February, and December;

(b) 93 kPa (13.5 psi) during the months of March, April, October, and November;

(d) During the months of June, July, and August and from September 1 through September 15:

(i) 51 kPa (7.4 psi) for all gasoline sold, intended for sale, or supplied to an ultimate consumer in RFG VOC control region 1,

(ii) 57.2 kPa (8.3 psi) for all gasoline sold, intended for sale, or supplied to an ultimate consumer in RFG VOC control region 2, and

(iii) 62 kPa (9.0 psi) for all gasoline sold, intended for sale, or supplied to an ultimate consumer in ozone attainment areas; and

(e) 79 kPa (11.5 psi) September 16 through September 30, inclusive.

(2) Ethanol blend and ethanol-enhanced oxygenated gasoline are subject to the following conditions:

(a) An ethanol blend is considered to be in compliance with §D(1)(a), (b), (c), (d), and (e) of this regulation if its measured vapor pressure does not exceed the limit specified by more than 1.0 psi, the gasoline portion of the product was not produced and identified as VOC gasoline by the refiner, and the product is sold only for use or distribution outside a VOC control region;

(b) An ethanol-enhanced oxygenated gasoline is considered to be in compliance with §D(1)(a), (b), and (e) of this regulation if its measured vapor pressure does not exceed the limit specified by more than 1.0 psi from September 16—May 31, the gasoline portion of the product was not produced and identified as VOC gasoline by the refiner, and the product is sold only for use or distribution outside a VOC control region;

(3) A 15-day transition period is allowed before and following each change in vapor pressure limits as specified in §D(1) of this regulation, except as follows:

(a) Gasoline complying with the April vapor pressure limit is allowed throughout May at retail outlets and wholesale purchaser-consumer facilities;

(b) Gasoline complying with the April vapor pressure limit is not allowed after April 30 at any location other than retail outlets or wholesale purchaser-consumer facilities, unless the gasoline also complies with the May vapor pressure limit;

(c) Gasoline complying with the May vapor pressure limit is not allowed after May 31, unless the gasoline also complies with the June vapor pressure limit; and

(d) Gasoline complying with the September 16 through September 30 vapor pressure limit is not allowed before September 16, unless the gasoline also complies with the September 1 through September 15 vapor pressure limit.

E. V/L Ratio. Except as provided in §E(4) of this regulation, the V/L Ratio Temperature in °C (°F) for a Vapor-Liquid Ratio of 20 Minimum under ASTM-D5188 standards is:

(1) 39°C (102°F) during the months of January, February, and December.

(2) 42°C (107°F) during the months of March, April, October, and November.

(3) 47°C (116°F) during the months of May, June, July, August, and September.

(4) To accommodate for the receipt of new product and disbursement of old stock, the following allowances are made from the fixed change-over date:

(a) Product complying with the specifications for the volatility period beginning May 1 is acceptable on or after March 16;

(b) Product complying with the specifications for the volatility period beginning September 16 is acceptable only on or after September 16; and

(c) Product complying with the specifications for any other volatility period is acceptable 15 days before or after the fixed change-over date for that volatility period.

F. Corrosion (ASTM D-130). Copper Strip Scale, No. 1, maximum at 50°C (122°F).

G. Sulfur (ASTM D-2622-21 or ASTM D-7039).

(1) Conventional gasoline — 0.0095 percent by mass, maximum.

(2) Reformulated gasoline — 0.0095 percent by mass, maximum.

H. Existent Gum Content (ASTM D-381). 5 milligrams per 100 milliliters, maximum (after heptane wash).

I. Visible Water and Sediment. Shall be visually free of undissolved water, sediment, and suspended matter and shall be clear and bright at the ambient temperature or 21°C (70°F), whichever is higher.

J. Lead (ASTM D-3237).

(1) Unleaded — 0.013 gram per liter maximum (0.05 gram per U.S. gallon maximum).

(2) Leaded — Greater than 0.013 gram per liter (0.05 gram per U.S. gallon), except that after December 31, 1995, leaded gasoline may not be sold for or used as fuel in a highway motor vehicle.

K. Octane Test. The octane rating shall be determined in accordance with Title II of the Petroleum Marketing Practices Act and regulations adopted under that title. In addition, gasoline with an anti-knock index of 87 shall have a motor octane number not less than 82.0.

L. Phosphorus (ASTM D-3231). Unleaded — 0.0013 gram per liter maximum (0.005 gram per U.S. gallon maximum).

M. Gasoline with a lead content of 0.013 gram per liter (0.05 gram per U.S. gallon) or less shall only be sold as unleaded.

N. Oxygen Content.

(1) Gasoline shall meet the oxygen content requirements specified in §N(2)—(4) of this regulation when tested in accordance with ASTM Test Method D-4815-22 or as otherwise required under COMAR 03.03.06.

(2) Oxygenates used in gasoline shall be of a type and quality allowed under either the US EPA's substantially similar definition or under a bona fide US EPA oxygenate waiver.

(3) The maximum allowable oxygen content of gasoline shall be limited to that established under either the US EPA's substantially similar definition or that established under a bona fide US EPA oxygenate waiver.

(4) Phase Separation. Oxygenated gasoline shall consist of a single homogenous mixture, presenting no indication of phase separation when tested at the following temperatures in accordance with the test methods described in X8 of ASTM Specification D-4814-24a, as follows:

(a) -9°C (16°F) during the month of January;

(b) -8°C (17°F) during the month of February;

(d) 3°C (37°F) during the month of April;

(e) 9°C (48°F) during the month of May;

(f) 10°C (50°F) during the months of June, July, August, and September;

(g) 4°C (39°F) during the month of October;

(h) -2°C (28°F) during the month of November; and

(i) -8°C (17°F) during the month of December.

Cross References

03.03.05.15D(1)

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.02 Specifications for No. 1-D and No. 2-D Diesel Fuel (ASTM D-975).

All No.1-D diesel fuel and No. 2-D diesel fuel shall meet the requirements of the following specifications, when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:

A. Cloud Point (ASTM D-2500) — -7°C (20°F) maximum.

B. Flash Point (ASTM D-93).

(1) No. 1-D Diesel — 38°C (100°F) minimum.

(2) No. 2-D Diesel.

(a) 52°C (125°F) minimum (May, June, July, August, September, October).

(b) 43°C (110°F) minimum (November, December, January, February, March, April).

C. Viscosity (ASTM D-445).

(1) No. 1-D Diesel.

(a) Kinematic at 40°C, 1.3 centistokes minimum, 2.4 centistokes maximum.

(b) Kinematic at 100°F, 1.4 centistokes minimum, 2.5 centistokes maximum.

(2) No. 2-D Diesel.

(a) Kinematic at 40°C, 1.9 centistokes minimum, 4.1 centistokes maximum.

(b) Kinematic at 100°F, 2.0 centistokes minimum, 4.3 centistokes maximum.

D. Visible water and sediment (ASTM D-1796) — 0.05 percent maximum by volume.

E. Carbon Residue on 10 percent Residuum (ASTM D-524).

(1) No. 1-D Diesel, 0.15 percent, maximum.

(2) No. 2-D Diesel, 0.35 percent, maximum.

F. Ash (ASTM D-482) — 0.01 percent, maximum.

G. Cetane.

(1) Number method (ASTM D-613) 40, minimum.

(2) Index method (ASTM D-976) 40, minimum.

H. Distillation (ASTM D-86).

(1) No. 1-D Diesel — 90 percent point, 288°C (550°F) maximum.

(2) No. 2-D Diesel — 90 percent point:

(a) 282°C (540°F) minimum*;

(b) 338°C (640°F) maximum.

When cloud point less than -12°C (10°F) is specified, the minimum viscosity shall be 1.7 cSt (or mm2/s) and the 90 percent point shall be waived.

I. Corrosion (ASTM D-130). Copper Strip, 3 hours at 50°C (122°F), No. 3 maximum.

J. Sulfur (ASTM D-2622 or ASTM D-7039) 0.0015 percent by mass, maximum.

K. Color.

(1) On-highway diesel fuel may not contain any dyes or coloring agents.

(2) Non-highway diesel fuel shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with the mandate of the US EPA and Internal Revenue Service (IRS). It may not be used in any vehicle designed for on-highway use.

Cross References

03.03.05.04I

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.02-1 Other Motor Fuels.

A fuel other than those meeting the specifications detailed in Regulation .01-1 or .02 of this chapter may not be sold, offered for sale, or dispensed for use in motor vehicles unless approval for the sale or dispensation has been obtained in advance from the Bureau and the Department.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.03 Specifications for Kerosene (ASTM D-3699).

Kerosene shall be a refined petroleum distillate consisting of a homogenous mixture of hydrocarbons essentially free from water, inorganic, acidic, or basic compounds, and excessive amounts of particulate contaminants. It shall meet the requirements of the following specifications when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:

A. No. 1-K Kerosene.

(1) Color (ASTM D-156).

(a) The color may not be darker than +16 Saybolt Scale.

(b) Dyeing agents may not be used to change the naturally refined color except when required by the US EPA or IRS.

(c) When dyeing of 1-K kerosene is required, it shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with federal mandates.

(2) Flash Point (ASTM D-56)—38°C (100°F) minimum.

(3) Distillation (ASTM D-86)—End point 300°C (572°F) maximum.

(4) Sulfur (ASTM D-4045)—0.04 percent by mass, maximum.

B. No. 2-K Kerosene.

(1) Color (ASTM D-156). The color, before dyeing, may not be darker than +16 Saybolt Scale. Additionally, 2-K kerosene shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with federal mandate to indicate that it is illegal for use as a propelling fuel in a vehicle designed for on-highway use.

(2) Flash Point (ASTM D-56)—38°C (100°F) minimum.

(3) Distillation (ASTM D-86)—End point 300°C (572°F) maximum.

(4) Sulfur (ASTM D-4045)—0.30 percent by mass, maximum.

C. A person acquiring kerosene for resale or redistribution as 1-K kerosene shall only acquire the product from a supplier who certifies to the purchaser that it is, in fact, 1-K kerosene.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.04 Specifications for No. 1 and No. 2 Fuel Oil (ASTM D-396).

No. 1 fuel oil is a distillate oil intended for vaporizing pot-type and similar burners. No. 2 fuel oil is a distillate oil for general purpose domestic heating use in burners not requiring No. 1 fuel oil. Both shall meet the requirements of the following specifications, when tested in accordance with the latest version of the American Society for Testing and Materials Methods of Tests:

| | No. 1 Fuel Oil | No. 2 Fuel Oil | | --- | --- | --- | | A. Flash Point (ASTM D-93). | 38°C (100°F) minimum | 38°C (100°F) minimum | | B. Pour Point (ASTM D-97). | -18°C (0°F) maximum | -7°C (20°F) maximum | | C. Visible Water and Sediment (ASTM D-1796) percent by volume maximum. | 0.05 | 0.05 | | D. Viscosity (ASTM D-445). | | | | (1) Kinematic at 40°C, centistokes. | | | | (a) Minimum | 1.3 | 1.9* | | (b) Maximum | 2.1 | 3.4 | | (2) Kinematic at 100°F, centistokes. | | | | (a) Minimum | 1.4 | 2.0* | | (b) Maximum | 2.2 | 3.6 | | E. Gravity (ASTM D-287). API minimum. | 35° | 30° | | F. Distillation (ASTM D-86). | | | | (1) 10 percent point maximum | 216°C (420°F) | | | (2) 90 percent point maximum | 288°C (550°F) | 338°C (640°F) | | G. Sulfur (ASTM D-1552) percent by mass shall not exceed the following maximums: | | | | (1) On and after July 1, 2016 | 0.05 | 0.05 | | (2) On and after July 1, 2019 | 0.0015 | 0.0015 | | (3) No. 1 and No. 2 Fuel Oil that was stored in this State by the ultimate final consumer prior to July 1, 2019, which met the applicable maximum allowable sulfur content for fuel oil before July 1, 2019, set forth in §G(1) of this regulation at the time it was stored, may be used by the ultimate consumer in the State on and after July 1, 2019, until the supply is depleted. | | |

H. Color. No. 1 and No. 2 fuel oil, containing greater than 0.0015 percent by mass sulfur, shall be dyed with Solvent Red 164 at the concentration spectrally equivalent to at least 3.9 pounds of the solid dye Standard Red 26 per 1,000 barrels in accordance with the mandates of the US EPA and IRS.

I. Cetane. Unless sold specifically and documented on all transfer documents as a burner fuel only, off-highway No. 2 fuel oil shall meet the same cetane requirements as stated in Regulation .02G of this chapter.

Lower or higher pour points may be specified whenever required by conditions of storage or use. When pour point less than -18°C (0°F) is specified, the minimum viscosity shall be 1.7 centistokes.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.05 Labeling of Pumps.

A. The Bureau shall label all retail dispensing pumps.

B. The label in §A of this regulation at the discretion of the Bureau, shall be placed as close as practical to the product dispensing nozzle or the money value display indicator.

C. The retailer shall further identify and label all retail dispensing pumps with the following:

(1) The brand name and trade name of the product being sold except a trade name may not be used if it conflicts with one of the required grade names shown in §C(3) of this regulation;

(2) For gasoline, the octane rating in accordance with 15 U.S.C. §§2821—2824, Title II of the Petroleum Marketing Practices Act and regulations under the Act, 16 CFR §§306.0—306.11 for each grade dispensed;

(3) For gasoline, the grade name in accordance with one of the following for each grade dispensed:

(a) “Regular” if the certified octane is 87 or 88;

(b) “Mid-grade” or “Plus” if the certified octane is 89 or 90; and

(4) For special fuel, the type of fuel which shall be either:

(a) 1-K Kerosene;

(b) 2-K kerosene;

(d) Diesel, as applicable; and

(5) Identification as required under §C(3) and (4) of this regulation, which shall be in letters and numerals of uniform size, a minimum 2 inches high with a minimum 1/4 inch stroke.

Cross References

03.03.05.26A(3)

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.06 Retention of Documents.

A. A location registered under the Motor Fuel and Lubricants Law shall retain on the premises to which motor fuel has been delivered a loading ticket, a delivery ticket, or any other combination of documents that provides the following information:

(1) Date, terminal name, city of origin, shipper, consignee name, volume of each grade, and type of motor fuel loaded and delivered including the product cost and freight charges per gallon;

(2) For gasoline, including oxygenated fuels, the certified minimum octane rating;

(3) For oxygenated and reformulated gasolines, the maximum concentration of individual oxygenates; and

(4) Name of the petroleum transporter making the delivery.

B. Retention of documentation required by this regulation shall be limited to the four most recent deliveries of each grade of the product; however, all parties should be aware that federal retention requirements are for 5 years.

C. All documents shall be readily available for inspection at the delivery site during normal business hours.

Cross References

03.03.05.06-1A

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.06-1 Below Cost Compliance Verification.

A. To determine compliance with Business Regulation Article, §10-304.1, Annotated Code of Maryland, the Comptroller shall inspect the documents specified in Regulation .06A(1) of this chapter at the site of the registered location about which the complaint was made. If the information required in Regulation .06 of this chapter is not immediately available upon request, the Comptroller shall promptly determine the:

(1) Product cost by type of motor fuel as specified in Business Regulation Article, §10-301(d)(1), Annotated Code of Maryland; and

(2) Freight charges referenced in Business Regulation Article, §10-301(d)(2), Annotated Code of Maryland, at the rate of 3 cents per gallon.

B. If product cost and freight charges are determined in accordance with §A(1) and (2) of this regulation, and the price computed is not lower than the selling price, the retailer shall immediately adjust the current retail price of motor fuel so that it is not below the cost computed under §A(1) and (2) of this regulation.

C. If required documents become available to review at the site during the inspection or are provided to the Comptroller within 3 business days from the date of inspection, and if the documents are determined by the Comptroller to be acceptable and show that the price computed is lower than or equal to the selling price, a violation may not be determined to have occurred and the Comptroller shall authorize appropriate price adjustments.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.07 Registration.

A. Definitions. As used in this regulation and for the purposes of the administration of Business Regulation Article, §10-303, Annotated Code of Maryland:

(1) “Company” means a sole proprietorship, partnership, corporation, or other business entity;

(2) “Enclosed work areas” means a service bay;

(3) “Jobber” means a company other than a wholesaler, that acquires possession of motor fuel for bulk resale;

(4) “Manufacturer” means producer;

(5) “Motor vehicle fuel” or “motor fuel” means gasoline, special fuels, or both;

(6) “Producer” means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in extracting crude oil from the earth;

(7) “Refiner” means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in refining crude oil into motor fuel;

(8) “Retail outlet” means the real property and its improvements from which motor fuel is sold at retail and delivered into the tanks of motor vehicles or vessels;

(9) “Retail service station dealer” means a company offering motor fuel for sale at retail;

(10) “Service of motor vehicles” means at least lubrication, oil change, tire repair, battery charge, and replacement of fan belts, radiator hoses, and wiper blades;

(11) “Subsidiary” means a company which has more than 50 percent of its assets, capital stock, or voting securities held directly or through attribution by another company or which as a practical matter is controlled by another company. Practical control shall be presumed to exist if 15 percent or more of the assets, capital stock, or voting securities of a company are held directly or through attribution by another company;

(12) “Wholesaler” means a “dealer” or “distributor” as defined in Tax-General Article, §9-301, Annotated Code of Maryland.

B. Registration. Each company proposing to sell motor fuel in Maryland as a wholesaler, diesel fuel seller, heating oil distributor, manufacturer, refiner, jobber, or retail service station dealer, shall:

(1) Obtain a Certificate of Registration from the Bureau before initially selling or exposing or offering for sale any motor fuel;

(2) Obtain a renewal Certificate of Registration from the Bureau before June 1 before selling or exposing or offering for sale motor fuel during each State fiscal year after initial registration; and

(3) Display prominently a current Certificate of Registration at the location from which the motor fuel is sold.

C. Form of Application. Applications for Certificates of Registration for each class of motor fuel seller shall be in such form and require such information that is not inconsistent with these regulations and the Motor Fuel and Lubricants Law, as required by the Comptroller for enforcement of these regulations and that law.

D. Restriction on Issuance of Certificates of Registration to the Retail Service Station Dealer Class.

(1) A Certificate of Registration may not be issued to a company whose retail outlet has been physically changed in any manner, excepting normal maintenance, after July 1, 1977, and before October 1, 2000, unless the retail outlet contains enclosed work areas from which the applicant offers or will offer the service of motor vehicles, irrespective of whether motor vehicle fuel is purchased.

(2) Exceptions. This restriction does not apply to the following applications:

(a) An applicant whose retail outlet did not have enclosed work areas immediately before being physically changed in any manner, excepting normal maintenance; or

(b) An applicant at whose retail outlet motor fuel was not previously sold or exposed or offered for sale.

E. Issuance of Temporary Retail Service Station Dealer Certificates of Registration to Producers or Refiners.

(1) Subject to §D of this regulation, a producer or refiner which satisfies the criteria specified in Regulation .25A will be issued upon application a 90-day retail service station dealer Certificate of Registration.

(2) Subject to §D of this regulation, a producer or refiner entitled, under Regulation .25E of this chapter, temporarily to operate a retail service station will be issued upon application a temporary retail service station dealer Certificate of Registration, the term of which will be coextensive with the period of entitlement. For the purposes of this subsection an authorization which expires due to the grant of an extension under Regulation .25 of this chapter will constitute an enlargement of the original period of entitlement.

(3) A Certificate of Registration issued under these regulations does not authorize the operation of a retail service station in violation of the provisions of Business Regulation Article, Title 10, Subtitle 3, Annotated Code of Maryland.

Cross References

03.03.05.25A(1)

03.03.05.25E

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.08 Samples and Test Tolerances.

A. A sample taken to determine compliance with the provisions of this chapter and COMAR 03.03.06 may not exceed 4 liters.

B. Unless otherwise indicated, all samples necessary to determine compliance with this chapter and COMAR 03.03.06 shall be taken in accordance with the methodologies detailed in 40 CFR Part 80, Appendix D, which is incorporated by reference.

C. Tolerances.

(1) A producer of motor fuels shall formulate, blend, and store fuels in such a manner that consideration is given for testing tolerances.

(2) Gasoline samples obtained for analysis shall meet:

(a) Vapor pressure specifications within a tolerance limit equal to +0.3 psi; and

(b) Oxygen content specifications within a tolerance limit equal to +/-0.30 percent oxygen by weight.

(3) Excluding gasoline vapor pressure and oxygen content analyses, the tolerance limits for motor fuel analyses shall be as determined by the Bureau.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.09 Repealed.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.10 “Stop Sale” at Retail Service Stations.

A “Stop Sale” notice will be issued to retail service station dealers for gasoline and special fuels failing to meet established specifications. The supplier shall be notified accordingly by the retail service station dealer, and a release will be awarded only after final disposition has been agreed upon by the Bureau. Confirmation of disposition shall be submitted in writing and contain an explanation for its failure to meet specification. The “Stop Sale” applies only to the location where sample analysis indicates specification violation. Upon discovery of fuels failing to meet established specifications, physical inventory shall be taken and reported in the confirmation of disposition.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.11 “Stop Sale” at Bulk Storage Plants.

A “Stop Sale” notice will be issued when petroleum products maintained in bulk plant facilities fail to meet specifications. Confirmation of disposition of “Stop Sale” product in the bulk plant and all such products returned to that bulk plant shall be submitted in writing and contain an explanation for its failure to meet specification. The registrant shall immediately notify all customers that have received inferior product of the Bureau's findings and make any arrangements necessary to replace or adjust to specifications all products failing the specification. All records showing the delivery, notification, return, replacement, or adjustment of product shall be made available to the motor fuel agents upon request.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.12 Warning for Water.

A warning shall be issued to the retail service station dealer whenever an underground storage tank is found to contain 2 inches or more of water as determined by the use of water-finding paste on a gauge stick. A “Stop Sale” order will be issued if the water is not removed within the time period prescribed by the Bureau.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.13 Meter Requirements.

All tank trucks, tank trailers, and tank semitrailers making metered sales or deliveries of gasoline or special fuels shall maintain a meter calibrated for that specific fuel being dispensed. Whenever a vehicle is utilized to deliver both gasoline and special fuels, separate meters shall be maintained and calibrated for gasoline and special fuels respectively, unless a National Type Evaluation Program (NTEP) approved multi-product metering system is utilized.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.14 Color Coding for Bulk Storage Facilities.

A. A facility in this State required to register under the Motor Fuel and Lubricants law and used to store motor fuel in fixed bulk storage tanks shall implement the American Petroleum Institute (API) recommended system of color coding equipment which is set out as follows:

(1) Gasoline — unleaded:

(a) E10 Regular — white;

(b) E10 Midgrade — blue;

(d) E0 Regular — white with black "0";

(e) E0 Midgrade — blue with white "0";

(f) E0 Premium — red with white "0";

(g) Isobutanol blend — blue with yellow “IB”;

(h) E15 — copper with black “E15”;

(i) E85 — copper with black “E85”;

(2) Diesel:

(a) On-Road (USLD) — yellow;

(b) On-Road (USLD) >5 percent biodiesel — yellow with black “BXX” (where “XX” is the biodiesel percentage);

(d) Off-Road (Dyed Red) >5 percent biodiesel — yellow with red “OFF” and black “BXX” (where “XX” is the biodiesel percentage);

(e) Biodiesel — light blue;

(3) Fuel Oil:

(a) No. 1 — dark green with black "1";

(b) No. 2 — dark green with black "2";

(4) Kerosene — brown;

(5) Vapor recovery — orange;

(6) Observation or Monitoring Wells — white with black triangle in the center.

B. Methods of Coloring.

(1) Facilities Except Bulk Plants, Terminals, and Distribution Points.

(a) The required color scheme shall be applied to all fillbox (manhole) covers and shall extend at least 3 inches beyond the fillbox cover to prevent mismatching of fillboxes with the appropriate cover.

(b) If the bulk storage tank is an above-ground tank, the required color coding shall be affixed to the tank close to the fill and to the draw-off point and be at least 8 inches in overall diameter.

(c) Other methods of identification such as tagging fillbox adapters, rims, or the use of plastic inserts inside the fillbox rim may be used in addition to the required coloring, but not as a substitute, for underground storage tanks.

(2) Bulk Plants, Terminals, and Distribution Points.

(a) The required color scheme shall be prominently placed on all rack-loading and vapor recovery equipment, as close as possible to the point of product or vapor transfer.

(b) Storage tanks may be labeled using the appropriate color scheme when operating conditions permit.

(3) Required color coding shall be maintained clean and clearly legible at all times.

C. A facility required to use the color coding system in this regulation shall post a sign or signs in a prominent location on the premises indicating the color scheme.

D. Product Transfer — Prohibition. Motor fuel may not be transferred from a shipping facility or delivered to a receiving facility in this State unless the:

(1) Shipping and receiving facilities are in compliance with this regulation; and

(2) Petroleum transporter is in compliance with COMAR 03.03.03.15.

Cross References

03.03.03.15A

03.03.03.15H

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.15 Commingled Products.

A. For the specific purpose of this regulation, “commingled products” means:

(1) Pipeline interface or transmix; or

(2) A mixture of gasoline and light distillates.

B. Commingled products may be blended into gasoline for redistribution, provided the:

(1) Person blending is a common carrier pipeline or holds a valid Class A dealer license issued by this State, and has obtained written approval from this State to blend; and

(2) Resultant product, after blending, at the time of the first sale or delivery, meets the specifications for the particular grade as prescribed by Regulation 01-1 of this chapter.

C. Addition of Commingled Products.

(1) A common carrier pipeline may add commingled products only once to a particular batch of product between the point of origin and the final receiving terminal.

(2) If a commingled product is added to a batch, the:

(a) Quantity of the commingled product may not exceed 0.25 percent by volume of the batch movement and shall be dispersed throughout the batch; and

(b) Common carrier pipeline shall:

(i) Notify the receiving terminal, in advance of receipt, of the quantity added, and

(ii) Indicate the volume of the commingled product added on the delivery ticket.

D. A receiving or shipping terminal may “line blend” its own commingled product into a receipt or shipment, provided the:

(1) Finished blend meets all applicable specifications of Regulation .01-1 of this chapter and the specifications for the product as registered with this State by the Class A dealer; and

(2) Volume of the commingled product does not exceed 0.25 percent of the product being shipped or received, and is dispersed throughout the batch.

E. A Class A dealer may “tank blend” commingled products with gasoline, provided the:

(1) Class A dealer can demonstrate the blending does not result in stratification;

(2) Volume of the commingled product does not exceed 0.25 percent of the tank volume at any time; and

(3) Finished blend meets all applicable Maryland specifications and the minimum specifications for the product as registered by the Class A dealer.

F. A Class A dealer shall routinely accept, when possible, drainages of small quantities of commingled products from tank vehicles. Quantities over 5 gallons may be accepted at the discretion of the terminal.

Cross References

03.03.03.07

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.16 Annual Terminal Agreements.

A. Before a terminal owner/operator stores product for another product owner, a terminal agreement shall be filed with the Bureau.

B. Forms.

(1) Terminal agreements shall be filed annually during the month of December for the anticipated succeeding calendar year's activity, on forms provided by the Bureau.

(2) A separate form shall be completed for each terminal location.

(3) A form required by this section shall:

(a) Address only the specific type and grade of product being stored for the product owner; and

(b) Contain original signatures of persons authorized to represent the terminal owner/operator and the product owner.

C. Additional terminal agreements which may be entered into during the calendar year shall be filed with the Bureau before the start of new activity.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.17 Annual Exchange Agreements.

A. A person receiving for distribution within the State a product containing a unique, advertised additive shall file an exchange agreement with the Bureau.

B. Forms.

(1) Exchange agreements shall be filed annually during the month of December for the succeeding calendar year's activity, on forms provided by the Bureau.

(2) A form required by this section shall:

(a) Address only the specific product to be acquired at each point of acquisition; and

(b) Contain original signatures of persons authorized to represent the receiver and the supplier.

C. Additional exchange agreements which may be entered into during the calendar year shall be filed with the Bureau within 10 days of initial product receipt.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.18 Refinery Specifications.

A. Refinery specifications mean typical specifications and the designation of any unique additives placed into any grade of product marketed within the State. For proper identification, the refinery specification shall include the trade name and, for gasoline, the certified octane number determined in accordance with 15 U.S.C. §§2821—2824, Title II of the Petroleum Marketing Practices Act and regulations under the Act, 16 CFR §306.0—306.11. Refinery specifications shall be filed annually in December for the succeeding calendar year and at least 10 days before any change occurs after the annual filing.

B. Pipeline specifications instead of typical refinery specifications will be accepted only if the:

(1) Pipeline company makes direct terminal deliveries in Maryland; and

(2) Importer of the product is not a refiner.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.19 Additive Specifications.

Additive specifications may be filed in detail or by means of an acceptable analytical method to be used to determine the presence or absence of any unique additive.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.20 Trade Secrets.

Refinery or additive specifications considered to be a trade secret should be so indicated and shall meet with the concurrence of the Comptroller.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.21 Inventory of Refined Products.

Under normal operating procedures, all petroleum products refined and imported into Maryland shall be inventoried by the refined product identification used on the shipping or delivery manifest.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.22 Violations for Which a Warning Will Be Issued.

Warnings will be issued at the discretion of the motor fuel agent for violations such as, but not limited to, price sign violations, failure to register, and unposted certificate of registration. If, after the time prescribed by the agent, the violation still exists, a “Stop Sale” notice will be issued.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.23 Foreign Imports and Waterborne Transfers.

A. Motor fuel, as defined in Tax-General Article, §9-101, Annotated Code of Maryland, imported into the State or transported within the State via a vessel, shall be considered to be under a “Stop Sale” order until after it has been inspected, sampled, analyzed, and approved for sale or use by the Bureau.

B. Exceptions. Section A of this regulation does not apply under the following conditions:

(1) Motor fuel imported from sources outside the State (foreign or domestic) may be placed directly into working tanks for immediate sale and distribution, providing the:

(a) Cargo manifest and specifications are available at time of inspection and those specifications meet or exceed State minimum requirements; and

(b) Bureau is notified by the receiving terminal operator at least 24 hours before the vessel's arrival.

(2) Motor fuel transported intrastate may be placed directly into working tanks for immediate sale, use, and distribution providing the:

(a) Shipper holds a valid dealer, special fuel seller, or special fuel user license issued pursuant to Tax-General Article, §9-318, Annotated Code of Maryland;

(b) Shipper of product for resale or distribution has on file with the Bureau specifications for that grade of motor fuel; and

C. Terminal operators shipping motor fuel for export to another state shall notify the Bureau at least 24 hours before the vessel's scheduled departure.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.24 Ban Against Operation of Service Stations by Producers or Refiners.

A. In this regulation and Regulation .25 of this chapter, and for the purposes of the administration of Business Regulation Article, §10-311, Annotated Code of Maryland, the following terms have the meanings indicated:

B. Terms Defined.

(1) “Commissioned agent” means a company (or any of its officers, directors, agents, or employees) which directly or indirectly receives, from a producer or refiner and for participation in the operation of a station, compensation determined by reference to the profits earned or revenues generated at a station.

(2) “Company” means a sole proprietorship, partnership, corporation, or other business entity.

(3) “Company personnel” means one or more employees, servants, or agents of a producer, a refiner, or a subsidiary of a producer or refiner.

(4) “Fee arrangement” means any agreement whereby a company (or any of its officers, directors, agents, or employees) directly or indirectly receives, from a producer or refiner and for participation in the operation of a station, compensation determined other than by reference to the profits earned or revenues generated at a station.

(5) “Motor vehicle fuel” or “motor fuel” means gasoline, special fuels, or both.

(6) “Producer” means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in extracting crude oil from the earth.

(7) “Refiner” means a company which engages (or which has an agent, a parent company, a subsidiary, or a joint venturer which engages) in refining crude oil into motor fuel.

(8) “Retail service station” or “station” means the real property and its improvements from which motor fuel is sold at retail and delivered into the tanks of motor vehicles.

(9) “Retail service station dealer” or “dealer” means a company engaged in the operation of a station, which company (and its officers, directors, agents, and employees) is neither a producer, refiner, commission agent, party to a fee arrangement, subsidiary of a producer or refiner, nor operated by company personnel.

(10) “Subsidiary” means a company which has more than 50 percent of its assets, capital stock, or voting securities held directly or through attribution by another company or which as a practical matter is controlled by another company. Practical control shall be presumed to exist if 15 percent or more of the assets, capital stock, or voting securities of a company are held directly or through attribution by another company.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.25 Temporary Operation of Station by Producer or Refiner.

A. Applicability.

(1) After July 13, 1979, a producer or refiner may operate a retail service station previously dealer-operated for a period not to exceed 90 days and pursuant to a Certificate of Registration issued under Regulation .07E(1) of this chapter if the:

(a) Dealer has died (if a sole proprietor);

(b) Dealer has vacated the station in breach of the lease;

(d) Producer or refiner has notified all of its dealers in the State of its intent to withdraw from the Maryland market in compliance with Title 1 of the Petroleum Marketing Practices Act (15 U.S.C. §2801 et seq.) and the dealer has agreed to vacate the station before the announced market withdrawal date; or

(e) Producer or refiner has acquired the retail service station from the dealer as a result of a:

(i) Purchase of the retail service station property from the dealer, or

(ii) Merger or acquisition of stock in the dealer or its parent corporation by a producer or refiner.

(2) Pursuant to this section, the producer or refiner may immediately commence operation of the retail service station and operate it for 5 business days under the Certificate of Registration issued to the prior dealer if, during that period, the producer or refiner notifies the Bureau in writing of its commencement. The notification shall set forth the date operation by the producer or refiner commenced, the address of the retail service station, and a statement of the reason for the operation by the producer or refiner. The date of commencement shall constitute the initial day of the 90-day temporary operation period.

B. Applications for Extensions.

(1) Applications to the Comptroller for an extension of the time period specified in §A of this regulation will be considered only if they are submitted in writing and, with regard to each station specified therein, contain:

(a) The station address;

(b) The basis for the applicability of §A of this regulation;

(d) The reason why the extension is sought;

(e) The duration of the extension sought; and

(f) A complete description of the actions being taken to locate a new dealer.

(2) Applicants shall promptly provide additional information when requested by the Comptroller.

C. Action by Comptroller on Applications.

(1) Decisions by the Comptroller on applications made pursuant to §B of this regulation will be written and sent by certified mail to the applicant at the return address appearing on the application.

(2) The Comptroller may grant or deny the extension sought or may grant an extension for a period of time less than that sought in the application.

D. Operation Pending Action by Comptroller. Operation of a previously dealer-operated station by a producer or refiner in excess of the time period specified in §A of this regulation and during the pendency of an application made pursuant to §B of this regulation will not be allowed unless the contrary has been authorized in writing by the Comptroller.

E. Entitlement to Temporary Certificate of Registration. A decision granting an extension to the time period specified in §A of this regulation or an authorization issued under §D of this regulation entitles the recipient to a temporary retail service station dealer Certificate of Registration pursuant to Regulation .07E(2) of this chapter.

Cross References

03.03.05.07E(2)

03.03.05.24A

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.26 Seasonal Retail Product Changes.

A. The storage and sale of diesel fuel and kerosene at retail may be alternated seasonally from the same storage or dispensing system, under the following conditions:

(1) The retailer or the supplier notifies the Bureau at least 10 days before the change;

(2) The notification includes the registered name and specific locations of the facility along with the product change date; and

(3) Dispensing equipment is properly identified as required under Regulation .05 of this chapter to reflect the new type of fuel actually being dispensed.

B. A motor fuel agent shall visit the specific location before the newly alternated fuel is sold to verify that, when changing from:

(1) Diesel fuel to kerosene, the:

(a) Storage tanks are reasonably dry before the receipt of kerosene into storage,

(b) Delivery of kerosene and adequate purging of affected lines and dispensing equipment have taken place, and

(2) A kerosene to diesel fuel:

(a) Current sales records, meter readings, and inventory are reconciled to the last day of kerosene sales,

(b) The Maryland motor fuel tax on any remaining inventory of kerosene is promptly paid, when applicable, as required under Tax-General Article, §9-314, Annotated Code of Maryland,

(d) The proper identification of dispensers as to the type and grade of fuel has been made.

C. Under no circumstances will a seasonal switch between gasoline and any other type of motor fuel be permitted.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.27 Brand Integrity.

A. “Brand integrity” means that the purchaser of a major brand product does not mix or commingle that product with any other major brand, secondary brand, or unbranded products for resale or distribution as the major brand.

B. When Applicable.

(1) Brand integrity is applicable whenever a refiner files refinery specifications and trade name for a product to be marketed in this State.

(2) The branded product in §B(1) of this regulation may only be acquired from:

(a) Terminal source points designated by the refiner; or

(b) Distributors, as authorized by the refiner, who make:

(i) Direct deliveries of the product from the refiner's designated terminal to the distributor's customers, or

(ii) Deliveries of the product from the distributor's segregated storage to the customer's storage tanks.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.28 Blending.

A. For the purpose of this regulation, “blending” means to combine for resale or distribution two grades of motor fuel, previously registered with the Comptroller, to create another grade. Blending does not include the addition of any additive.

B. Blending at retail service stations shall be allowed only when:

(1) Brand integrity, when applicable, is maintained;

(2) A fixed blender or variable-blending retail dispensing device, meeting all requirements of the most current edition of the National Institute of Standards and Technology Handbook 44, as specified by Agriculture Article, §11-203(c), Annotated Code of Maryland, is used;

(3) The dispensing device is manufactured by a nationally recognized manufacturer;

(4) The dispensing device contains adequate security devices to prevent the change of any blend ratio except by personnel authorized by the dispenser manufacturer; and

(5) The blended product is registered with the Comptroller and, in the case of a major brand, does not conflict with the annual registration of the brand owner and is done with the written concurrence of the brand owner.

C. Blending at bulk storage/terminal facilities shall be allowed only when:

(1) In the case of gasoline, the blending is done by the holder of a valid Class A dealer license who:

(a) Except in the case of ethanol flex fuel, uses an “inline blending” system between the bulk storage tanks and loading rack or under short-term emergency conditions and with the prior approval of the Comptroller, directly supervises the loading of blended product;

(b) Registers the resultant blend with the Comptroller before making a sale and on an annual basis after that; and

(c) Furnishes the petroleum transporter, at the time of loading, with sufficient documentation for compliance with COMAR 03.03.03.05.

(2) In the case of special fuel, the blending is done by the holder of a valid Class S special fuel seller license who:

(a) Blends previously registered special fuel products with the resulting blend conforming to specifications contained in Regulations .02 and .04 of this chapter; and

(b) Furnishes the petroleum transporter, at the time of loading, with sufficient documentation for compliance with COMAR 03.03.03.05.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.29 Additives — Special Fuel.

A. Under certain approved conditions by the Comptroller, additives may be added to special fuel, if they do not contain any dyes or coloring agents when used in on-highway diesel fuel.

B. Additives that have been properly registered with and approved by the Comptroller may be added to special fuel by a bulk supplier licensed as a special fuel seller, provided the:

(1) Introduction of any additive to branded special fuel products is done with the prior written concurrence of the brand owner on an annual basis, with a copy of the concurrence forwarded to the Comptroller;

(2) Additive manufacturer has no restrictions on the use of the additive in any type of special fuel application; and

(3) Additive is introduced by an automatic metering pump or injection system at the:

(a) Time of product receipt, into a bulk storage tank of the special fuel seller;

(b) Loading rack of the special fuel seller at the time of filling a delivery truck; or

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.30 Reporting of End-of-Month Inventories.

A. Who Shall Report. Each person maintaining fixed bulk storage in Maryland for resale or redistribution (retail service stations are exempt), shall file an inventory report when required by the Comptroller.

B. What to Report. The report shall state the exact location and the amount in gallons of the month-end inventory of gasoline, kerosene, No. 1-D diesel fuel, No. 2-D diesel fuel, No. 1 fuel oil, No. 2 fuel oil, and propane (LPG). Inventories not physically located in Maryland may not be reported.

C. How to Report.

(1) Each person required to file an inventory report shall file the report on forms provided by the Bureau.

(2) All inventories shall be reported in actual physical gallons. Book inventories are not acceptable.

(3) A report shall be filed regardless of whether there is end-of-month inventory. If there is no end-of-month inventory, the report shall so state.

D. When and Where to File a Report. An inventory report shall be received by the Comptroller within 5 working days following the end of the month for which inventory is being reported. If the report is mailed, it shall be postmarked within 3 days following the end of the month. This report is in addition to any other report required by the Comptroller.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.31 Report—Tax-Free Sales to End Users.

A. A motor fuel seller registered under Business Regulation Article, Title 10, Annotated Code of Maryland, shall report the volume of sales for each type of motor fuel sold to end users in the State exclusive of the motor fuel tax. Tax-free sales to a reseller are not to be included in this report.

B. A report shall be filed for each fiscal year ending June 30. A completed annual report shall be forwarded to and received by the Comptroller by July 15.

C. The Comptroller shall furnish the report form.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

COMAR 03.03.05.32 Additives for Gasoline.

A. Additives may be injected by a licensed dealer, other than a Class A dealer, with an “in-line blending” process or an equivalent or superior to in-line blending system to ensure proper additization of gasoline and only with prior approval from the Comptroller.

B. Form of Applications. Applications shall include the following:

(1) A description of the system used to inject the additive into fuel, including a detailed summary of the additive injection and delivery process, verifiable identification that the process is “in-line blending” or equivalent to or superior to in-line blending, and any security systems to ensure proper additization of gasoline;

(2) Detailed system schematics and manufacturer information describing the equipment used in the system; and

(3) The EPA registration for the additive which shall be approved by the Comptroller.

C. The Comptroller reserves the right to rescind any prior approval of additive introduction into gasoline by a dealer other than a licensed Class A dealer, or issue a stop sale to said dealer, for failure to comply with any statute, regulation or licensing requirements, or for product failure after the Comptroller’s laboratory analysis.

History

Administrative History: Effective date: June 30, 1975 (2:14 Md. R. 1010)
Administrative History: Regulation .01 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .01A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .01G amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .01H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .01I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .02A amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706)
Administrative History: Regulation .02B amended effective February 9, 1979 (6:3 Md. R. 148); November 24, 1979 (6:21 Md. R. 1706); October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .02C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .02F amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .02H amended effective December 16, 1977 (4:26 Md. R. 2022); August 10, 1979 (6:16 Md. R. 1329); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .03 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .03A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .03I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .04A—C amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04H amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .04I amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .05 amended effective February 9, 1979 (6:3 Md. R. 148); March 15, 1982 (9:5 Md. R. 525); November 22, 1982 (9:23 Md. R. 2258); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .06A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06B amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .06F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07 amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .07A amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07B amended effective February 9, 1979 (6:3 Md. R. 148); September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .07D amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .07F amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .08 amended effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .08D adopted effective November 22, 1982 (9:23 Md. R. 2258)
Administrative History: Regulation .08D amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09 repealed and new Regulation .09 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .09A amended effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .10 amended effective April 7, 1978 (5:7 Md. R. 520); April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .10A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .10B amended effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .10D amended effective October 3, 1980 (7:20 Md. R. 1876); September 14, 1981 (8:18 Md. R. 1477); February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .11 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .12 adopted effective August 10, 1979 (6:16 Md. R. 1329)
Administrative History: Regulation .12F—J adopted effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .12 repealed and new Regulation .12 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .12 amended effective December 30, 1985 (12:26 Md. R. 2542)
Administrative History: Regulation .12G amended as an emergency provision effective February 21, 1986 (13:6 Md. R. 667) (Emergency provisions are temporary and are not printed in COMAR)
Administrative History: Regulation .18 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .24 amended effective October 3, 1980 (7:20 Md. R. 1876)
Administrative History: Regulation .28 amended effective September 14, 1981 (8:18 Md. R. 1477)
Administrative History: Regulation .28 repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulation .30 amended effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 repealed effective February 9, 1979 (6:3 Md. R. 148)
Administrative History: Regulation .31 adopted effective May 21, 1984 (11:10 Md. R. 862)
Administrative History: Regulation .31 repealed and new Regulation .31 adopted effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: Regulations .32—.34 originally adopted as Regulations .34—.36, respectively
Administrative History: Regulation .32 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .32 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .32A amended effective December 12, 1980 (7:25 Md. R. 2332)
Administrative History: Regulation .32B amended effective December 12, 1980 (7:25 Md. R. 2332); March 14, 1983 (10:5 Md. R. 463)
Administrative History: Regulation .32D amended effective February 10, 1978 (5:3 Md. R. 135)
Administrative History: Regulation .33 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .33 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .33A amended as an emergency provision effective June 24, 1985 (12:14 Md. R. 1428); adopted permanently effective November 4, 1985 (12:22 Md. R. 2103)
Administrative History: Regulation .34 adopted effective July 20, 1977 (4:15 Md. R. 1145)
Administrative History: Regulation .34 amended effective April 20, 1979 (6:8 Md. R. 650)
Administrative History: Regulation .34 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulations .35 and .36 adopted as an emergency provision effective July 10, 1979 (6:15 Md. R. 1268); adopted permanently effective November 24, 1979 (6:21 Md. R. 1706); repealed effective February 22, 1988 (15:4 Md. R. 470)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.03.07.32 discussed in Comptroller of the Treasury v. Crown Central Petroleum Corporation, 52 Md. App. 581 (1982)
Administrative History: ——————
Administrative History: Chapter revised and recodified from COMAR 03.03.07 to COMAR 03.03.05 effective August 20, 1990 (17:16 Md. R. 1988)
Administrative History: Regulation .01 recodified to Regulation .01-1 and amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01B amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01B amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01B amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .01-1C, D amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .01-1C, D amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulation .01-1N amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulation .02-1 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .05D amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960) Regulation .06A amended as an emergency provision effective January 31, 1994 (21:5 Md. R. 400); emergency status expired March 1, 1994
Administrative History: Regulation .06A amended effective July 5, 1994 (21:13 Md. R. 1154)
Administrative History: Regulations .08 and .09 repealed effective October 26, 1992 (19:21 Md. R. 1984) (19:22 Md. R. 1986)
Administrative History: Regulation .08 adopted effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .15 amended effective October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .30 adopted as an emergency provision effective August 28, 1990 (17:19 Md. R. 2318) (Emergency provisions are temporary and not printed in COMAR)
Administrative History: Regulation .30 adopted effective December 10, 1990 (17:24 Md. R. 2836)
Administrative History: Regulation .31 adopted effective April 26, 1993 (20:8 Md. R. 722)
Administrative History: ——————
Administrative History: Chapter revised effective January 14, 1999 (26:1 Md. R. 20)
Administrative History: Regulation .01B amended effective March 3, 2014 (41:4 Md. R. 299); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .01-1 amended effective April 20, 2009 (36:8 Md. R. 594); May 16, 2022 (49:10 Md. R. 562); March 3, 2025 (52:4 Md. R. 218)
Administrative History: Regulations .02J amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .04 amended effective December 6, 2018 (45:24 Md. R. 1162)
Administrative History: Regulation .04G amended effective October 13, 2014 (41:20 Md. R. 1111)
Administrative History: Regulations .04H amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .05C amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1 adopted effective December 22, 2003 (30:25 Md. R. 1844)
Administrative History: Regulation .06-1B, C amended effective June 16, 2008 (35:12 Md. R. 1120)
Administrative History: Regulations .10 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .11 amended effective June 19, 2006 (33:12 Md. R. 996); May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .13 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .14 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .25A amended as an emergency provision effective May 15, 2000 (27:12 Md. R. 1136); emergency status expired November 10, 2000; adopted permanently effective November 27, 2000 (27:23 Md. R. 2146)
Administrative History: Regulation .28C amended effective May 12, 2014 (41:9 Md. R. 519)
Administrative History: Regulation .29 amended effective December 2, 2019 (46:24 Md. R. 1104)
Administrative History: Regulations .30D amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .31B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .32 adopted effective May 12, 2014 (41:9 Md. R. 519)
Authority: Business Regulation Article, §§10-202, 10-308, 10-309, and 10-323.1; Tax-General Article, §2-103; Annotated Code of Maryland

03.03.06 Emissions Control Compliance

COMAR 03.03.06.01 Definitions.

A. In this chapter, the following terms have the meanings indicated. The definitions in COMAR 03.03.05.01 also apply to this chapter.

B. Terms Defined.

(1) “Blender” means a person who owns, leases, operates, controls, or supervises an oxygenate blending facility.

(2) “Bureau” means the Field Enforcement Bureau of the Comptroller of the Treasury.

(3) “Carrier” means a distributor who transports, stores, or is responsible for the transportation or storage of motor fuel without taking title to or otherwise having any ownership of the motor fuel, and without altering either the quality or quantity of the motor fuel.

(4) “Control area” means an oxygenated gasoline control area as defined in COMAR 03.03.05.01.

(5) “Control period” means an oxygenated gasoline control period as defined in COMAR 03.03.05.01.

(6) “CO standard” means the primary national ambient air quality standard for carbon monoxide, as specified at 40 CFR §50.8, of:

(a) 9 parts per million (10 milligrams per cubic meter) for an average 8-hour concentration not to be exceeded more than once per year; or

(b) 35 parts per million (40 milligrams per cubic meter) for a 1-hour average concentration not to be exceeded more than once per year.

(7) “Distributor” means a person who transports, stores, or is responsible for the transportation or storage of motor fuel at any point between any refiner or importer facility and any retail outlet or wholesale purchaser-consumer facility.

(8) “Importer” means any person who imports motor fuel from a foreign country into the United States.

(9) “Monitored violation” means two or more exceedances as measured at a State CO monitor within a 1-year period, as specified at 40 CFR §50.8, of either the:

(a) 8-hour CO standard; or

(b) 1-hour CO standard.

(10) “Oxygen content” means the percentage of oxygen by weight in gasoline, based upon the percentage by volume of component oxygenates exclusive of denaturants and other non-oxygen-containing components, the mass fraction of oxygen in each component oxygenate, and the density of each component oxygenate.

(11) “Oxygenate blending facility” means a facility at which oxygenate is added to gasoline or gasoline blendstocks to produce a finished oxygenated gasoline, and at which the quality or quantity of gasoline is not altered in any other manner except through the addition of deposit control additives.

(12) “Refiner” means any person who owns, leases, operates, controls, or supervises a plant where motor fuel is produced.

(13) “Reseller” means a person who purchases motor fuel and resells or transfers the motor fuel to retailers or wholesale purchaser-consumers.

(14) “Terminal” means a facility capable of receiving motor fuel in bulk or where motor fuel is altered in quantity or quality, or both, and where motor fuel is sold or supplied for transportation to a retail outlet or wholesale purchaser-consumer facility.

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

COMAR 03.03.06.02 Vapor Pressure Determination.

During the period from May 1 through September 15, inclusive, the Bureau and the Department shall, until such time as the United States Environmental Protection Agency approves the use of ASTM Test Method D-5191, determine the vapor pressure of gasoline in accordance with the test methods described in 40 CFR Part 80, Appendix E, which is incorporated by reference. Following approval by the United States Environmental Protection Agency, ASTM Test Method D-5191 shall be used. Regulated parties are free to use other accepted test methods for quality assurance programs. However, these programs do not exempt regulated parties from enforcement action. Regulated parties are encouraged to develop a correlation program with the Bureau and the Department to reduce the probability of inconsistent test results. The Bureau may grant a 1-pound waiver for ethanol blend gasoline in an ozone attainment area, as defined in COMAR 03.03.05.01B(18), in writing.

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

COMAR 03.03.06.03 Oxygen Content Determination.

A. The requirements of §§B—D of this regulation apply only in a control area and for control periods after:

(1) A monitored violation of the CO standard for that control area or in a larger area of which the control area is required by federal law to be treated as a unit; and

(2) Notice has been published in the Maryland Register not later than July 1 of the year in which §§B—D of this regulation become applicable that the requirements apply to the control area, and that §§B—D of this regulation remain applicable in that control area until a notice is published in the Maryland Register stating that the sections no longer apply.

B. During the period from November 1 through the following February 28 or, in leap years, the following February 29, the Bureau and the Department shall determine the oxygen content of gasoline in accordance with the requirements specified in §§C—D of this regulation. Regulated parties are free to use other accepted test methods for quality assurance programs. However, these programs do not exempt regulated parties from enforcement action. Regulated parties are encouraged to develop a correlation program with the Bureau and the Department to reduce the probability of inconsistent test results.

C. Test Methods.

(1) Throughout each control period beginning before January 1, 1994, the percent by volume of component oxygenates in gasoline shall be determined in accordance with:

(a) For single-carbon through four-carbon alcohols and methyl tertiary butyl ether, ASTM Test Method D-4815-89;

(b) For ethyl tertiary butyl ether, ASTM Test Method D-4815-89 with an appropriate internal standard; and

(c) For other oxygenates, a method developed by the Bureau and the Department in consultation with refiners, importers, and blenders registered under Regulation .04 of this chapter, and approved by the United States Environmental Protection Agency.

(2) Throughout each control period beginning on or after January 1, 1994, the percent by volume of component oxygenates in gasoline shall be determined in accordance with Regulation .03C(1) of this chapter or the methodology described in Appendix C of the United States Environmental Protection Agency's Supplemental Notice of Proposed Guidelines for Oxygenated Gasoline Credit Programs as published in the February 5, 1992 Federal Register (57 FR 4413).

D. Oxygen Calculation.

(1) The oxygen content of gasoline shall equal the sum of the density-corrected oxygen weight fractions of all component oxygenates divided by the sum of the density-corrected volumes of gasoline and all component oxygenates. The density-corrected oxygen weight fraction of each component oxygenate shall be calculated by multiplying the percent by volume of each oxygenate, as measured in accordance with §C of this regulation, by the oxygen weight fraction and specific gravity of the oxygenate. The density-corrected volume of gasoline and component oxygenates shall be calculated by multiplying the percent by volume of gasoline or oxygenate, as applicable, by the specific gravity of the gasoline or oxygenate.

(2) The oxygen weight fraction of oxygenates is as follows:

(a) 0.4993 for methyl alcohol;

(b) 0.3473 for ethyl alcohol;

(d) 0.2158 for butyl alcohols;

(e) 0.1815 for methyl tertiary butyl ether (MTBE);

(f) 0.1566 for tertiary amyl methyl ether (TAME);

(g) 0.1566 for ethyl tertiary butyl ether (ETBE); and

(h) 0.1566 for diisopropyl ether (DIPE).

(3) For purposes of this chapter, the specific gravity of oxygenates is as follows:

(a) 0.7963 for methyl alcohol;

(b) 0.7939 for ethyl alcohol;

(d) 0.7899 for isopropyl alcohol;

(e) 0.8137 for n-butyl alcohol;

(f) 0.8058 for isobutyl alcohol;

(g) 0.8114 for sec-butyl alcohol;

(h) 0.7922 for tert-butyl alcohol;

(i) 0.7460 for methyl tertiary butyl ether (MTBE);

(j) 0.7752 for tertiary amyl methyl ether (TAME);

(k) 0.7452 for ethyl tertiary butyl ether (ETBE); and

(l) 0.7257 for diisopropyl ether (DIPE).

(4) For purposes of this chapter, the specific gravity of gasoline is 0.7420.

(5) For purposes of this chapter, the oxygen weight fraction of oxygenates not included in §D(2) of this regulation and the specific gravity of oxygenates not included in §D(3) of this regulation shall be specified by the Bureau and the Department.

Cross References

03.03.05.01B(6)

03.03.05.01B(7)

03.03.06.06A

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

COMAR 03.03.06.04 Registration.

For control periods beginning before January 1, 1994, refiners, importers, and blenders that intend to use oxygenates other than single-carbon through four-carbon alcohols or methyl tertiary butyl ether to comply with control period oxygen requirements shall register their intent with the Bureau and the Department at least 30 days before the beginning of each control period.

Cross References

03.03.06.03C(1)(c)

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

COMAR 03.03.06.05 Record Keeping.

A. A person described in this regulation shall generate and maintain, for a period of not less than 2 years, records detailing compliance information as required by this regulation. Records pertaining to vapor pressure are required only for gasoline produced, stored, transported, supplied, offered for supply, transferred or otherwise handled, sold, offered for sale, or dispensed during the period from May 1 through September 15, inclusive, and records pertaining to oxygen content are required only for gasoline produced, stored, transported, supplied, offered for supply, transferred or otherwise handled, sold, offered for sale, or dispensed during an oxygenated gasoline control period. However, a person should consider that gasoline produced before May 1 for vapor pressure and before the beginning of an oxygenated gasoline control period for oxygen content will remain in the distribution system after the applicable control begins, and therefore should consider keeping appropriate records before the required dates in order to facilitate a defense in instances when violations are detected. All records shall be made available for review by the Bureau or the Department during normal business hours or submitted to the Bureau or the Department for review upon request. These record-keeping requirements are in addition to any motor fuel record keeping required under Tax-General Article, Annotated Code of Maryland.

B. Refiners, Importers, and Blenders. Refiners, importers, and blenders shall, for each separate quantity of gasoline produced or imported, generate and maintain records containing the following information:

(1) The results of the tests, conducted in accordance with Regulations .02 and .03 of this chapter, used to determine the vapor pressure and types and percentages by volume of component oxygenates;

(2) The oxygen content of the gasoline;

(3) The volume of the gasoline; and

(4) The name and address of the person to whom the gasoline was sold or transferred.

C. Terminal Operators. A person who owns, leases, operates, or controls a gasoline terminal shall, for each separate quantity of gasoline handled, generate and maintain records containing the following information:

(1) The owner of the gasoline;

(2) The volume of gasoline;

(3) For gasoline obtained from a refiner or importer and, if available, for gasoline obtained from other sources, the stated vapor pressure, type and percentage by volume of component oxygenates, and oxygen content of the gasoline;

(4) The results of any quality assurance tests performed; and

(5) As applicable, the name and address of the person from whom the gasoline was purchased or acquired or to whom the gasoline was sold or transferred.

D. Retailers, wholesale purchaser-consumers, carriers, resellers, and distributors shall generate and maintain records containing the following information:

(1) The name and address of the person from whom each separate quantity of gasoline was received and the date of receipt; and

(2) Data on each separate quantity of gasoline received, sold, or transported, including:

(a) The volume of gasoline;

(b) If available, the vapor pressure of the gasoline;

(d) If available, the oxygen content of the gasoline;

(e) The results of any quality assurance tests performed; and

(f) If applicable, the destination of the gasoline.

E. The documentation addressed by this regulation may be kept in electronic format and shall be available to the Comptroller upon demand.

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

COMAR 03.03.06.06 Transfer Documentation.

A. Each time gasoline is transferred between May 1 and September 15, inclusive, or during a control period, as provided for under Regulation .03 of this chapter, the transferor shall provide the transferee a transfer document which shall legibly and conspicuously contain the following information:

(1) The date of the transfer;

(2) The name and address of the transferor;

(3) The name and address of the transferee;

(4) The location of the gasoline at the time of the transfer;

(5) The volume of gasoline transferred;

(6) For all gasoline transferred between May 1 and September 15, inclusive, the proper identification of the gasoline as complying or noncomplying with vapor pressure requirements;

(7) For all gasoline transferred from a refiner, importer, or blender between May 1 and September 15, inclusive, the vapor pressure of the gasoline and the test method used for determination;

(8) For all gasoline transferred during a control period, the proper identification of the gasoline as oxygenated or nonoxygenated and complying or noncomplying with oxygen requirements; and

(9) For all gasoline transferred from a refiner, importer, or blender during a control period, and for all transfers during a control period of oxygenated gasoline containing less than 2.7 percent oxygen by weight, the type and volume of component oxygenates and the oxygen content of the gasoline.

B. The information required in §A of this regulation is in addition to any other information, such as bills of lading or invoices, which would otherwise accompany gasoline transfer, and may be incorporated into existing documentation or provided as a separate document.

C. While the transfer documentation detailed in §A of this regulation is only required during the period indicated, a person should consider that gasoline produced before May 1 for vapor pressure and before the beginning of an oxygenated gasoline control period for oxygen content will remain in the distribution system after the applicable control begins, and therefore should consider documenting transfers before the required dates in order to facilitate a defense in instances when violations are detected.

D. The documentation addressed by this regulation may be kept in electronic format and shall be available to the Comptroller upon demand.

History

Administrative History: Effective date: October 26, 1992 (19:21 Md. R. 1894) (19:22 Md. R. 1986)
Administrative History: Regulation .01 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .01B amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulations .02 amended effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .03 amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .05E adopted effective May 16, 2022 (49:10 Md. R. 562)
Administrative History: Regulation .06A amended as an emergency provision effective September 13, 1995 (22:20 Md. R. 1536); amended permanently effective December 18, 1995 (22:25 Md. R. 1960)
Administrative History: Regulations .06D adopted effective May 16, 2022 (49:10 Md. R. 562)
Authority: Tax-General Article, §2-103; Business Regulation Article, §10-202; Annotated Code of Maryland

03.04 INCOME TAX

03.04.01 General Regulations

COMAR 03.04.01.01 Withholding of Tax at Source.

A. Withholding Required.

(1) Every employer subject to the jurisdiction of this State making payment to resident individuals of this State of salaries, wages, or compensation for personal services, and every employer making payment to nonresident individuals of salary, wages, or compensation for personal services rendered in this State, shall withhold from payments subject to withholding and transmit to the Comptroller the tax, taking into consideration:

(a) The personal exemption claimed by a resident or a nonresident on Form MW 507 or other approved form; and

(b) For organizations that are exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code, the credit against the amount of tax withheld and required to be paid to the Comptroller under Tax-General Article, §§10-704.7, 10-704.10, and 10-715, Annotated Code of Maryland.

(2) The credit under §A(1)(b) of this regulation does not affect the calculation of the tax to be withheld from payments subject to withholding and the resident or nonresident shall receive credit for the full amount of tax withheld.

(3) Every payor of a payment subject to withholding as provided in Tax-General Article, §10-908, Annotated Code of Maryland, shall withhold and remit to the Comptroller the tax.

B. Withholding Exemption Certificate.

(1) Who Shall File. Except as provided for in §C(1)—(4) of this regulation, an employee shall file with the employer at the time of employment, a withholding exemption certificate if:

(a) The employee's salary, wages, or compensation is subject to withholding; or

(b) The employee satisfies the conditions for tax exempt status as set forth in §C(2), (3), or (4) of this regulation, and the employee wants to claim exemption from the withholding taxes.

(2) Form to be Filed. An employee who is required to file a withholding exemption certificate shall file with the employer a Form MW 507 or other approved form.

(3) Information Required.

(a) An employee filing a Form MW 507 with the employer shall supply the following information:

(i) Name;

(ii) Home address;

(iii) Social Security number;

(iv) Number of exemptions and allowances claimed;

(v) Signature under oath; and

(vi) Date.

(b) In addition to the general information provided by §B(3)(a) of this regulation, an employee claiming exemption from withholding under §C(2) shall certify under oath that he or she is not domiciled and does not maintain a place of abode in the State and shall list his or her permanent address.

(c) In addition to the general information required by §§B(3)(a) and C(3) or (4), an employee claiming exemption from withholding under §C(3) or (4) shall file Form MW 507 annually with the employer not later than:

(i) The 15th day of February of the following year if the employee's income tax liability is determined on a calendar year basis; or

(ii) The 15th day of the second calendar month following the last day of the employee's tax year if §B(3)(c)(i) does not apply.

(4) Exemptions Allowed. An employee may claim on the withholding exemption certificate those personal and dependent exemptions provided for under Tax-General Article, §10-211, Annotated Code of Maryland.

(5) Additional Exemptions. An employee may claim an additional exemption for each exemption amount allowed for a taxable year under Tax-General Article, §10-211, Annotated Code of Maryland, of the excess of the total of estimated itemized deductions, alimony payments, allowable child care expenses, qualified retirement contributions, and business losses, over the standard deduction allowance.

(6) Lesser Number Allowed. An employee may claim on a withholding exemption certificate a lesser number of exemptions than that to which the employee is legally entitled but shall not claim a greater number of exemptions than those to which he or she is legally entitled.

(7) Additional Withholding. In addition to the tax required to be deducted and withheld, the employer and employee may agree that an additional amount be withheld from the employee's wages. The additional amount agreed upon shall be considered as tax required to be deducted and withheld.

(8) Increase in Exemptions. An employee may file a new withholding exemption certificate with the employer at any time if there is an increase in the number of exemptions to which the employee is entitled.

(9) Decrease in Exemptions. If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is less than the number of exemptions claimed in the withholding exemption certificate then in effect, the employee shall file a new withholding exemption certificate with the employer within 10 days after the change occurs.

(10) More than One Employer. If a withholding exemption certificate is in effect with one employer, an employee is not entitled to claim the same withholding exemptions on any other certificate filed with another employer.

(11) Failure to File. If an employee does not file a withholding exemption certificate with the employer when required, the employer shall compute the amount of withholding on the basis of one exemption, the employee's personal exemption.

(12) Unpaid Tax Liability and Refund Intercept Request. The Comptroller may notify an individual's employer in writing that the individual employee has an unpaid tax liability or that the employee is subject to a tax refund intercept request. The employer shall compute the amount of withholding on the number of exemptions set forth in the notice. The number of exemptions is limited to the exemption allowed on the employee's prior year's return.

(13) Failure to File Income Tax Returns. The Comptroller may notify an individual's employer in writing that an individual employee has failed to file a required income tax return. The employer shall compute the amount of withholding on the basis of one exemption.

(14) Invalid Certificate. A withholding exemption certificate is invalid if:

(a) The withholding exemption certificate does not contain the information required in §B(3) of this regulation.

(b) The withholding exemption certificate contains false or fraudulent information; however, claiming a lesser number of exemptions than allowed may not be considered false or fraudulent.

(c) There is any alteration of, or unauthorized addition to, the withholding exemption certificate. An alteration is taking out any language by which the employee certifies the correctness of the certificate. An unauthorized addition is any writing on the certificate other than the entries required.

(d) The Comptroller notifies the employer in writing that the withholding exemption certificate is invalid.

(e) The withholding exemption certificate claiming exemption from withholding under §C(3) of this regulation has not been renewed annually as required under §B(3)(c) of this regulation.

(f) The withholding exemption certificate claiming exemption from withholding under §C(4) of this regulation is not accompanied by the Comptroller-required documentation showing your spousal status under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act, or has not been renewed annually as required under §B(3)(c) of this regulation.

(15) Effect of Invalid Certificate. An employer receiving an invalid withholding exemption certificate shall consider it a nullity for the purposes of withholding, and the employer shall compute the amount of withholding on the basis of a single person claiming only the employee's personal exemption.

(16) Submission of Withholding Certificate.

(a) An employer shall submit to the Comptroller a copy of a withholding exemption certificate which is received from an employee if:

(i) The total number of withholding exemptions claimed on the certificate exceeds 10;

(ii) The employee certifies that he or she is exempt from withholding under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act;

(iii) The employee certifies that he or she is exempt from withholding because he or she had no income tax liability for the preceding year, expects to incur no liability in the current year, and the wages are expected to exceed $200 a week;

(iv) The employee certifies that he or she is a bona fide domiciliary of a state which has a written reciprocal agreement with Maryland exempting salary, wages, or other compensation from taxation; or

(v) The employer has reason to believe the certificate is incorrect.

(b) An employer shall submit a copy of any currently effective withholding exemption certificate (or make the original certificate available for inspection) upon request of the Comptroller.

(c) If the Comptroller finds that a withholding exemption certificate contains any materially incorrect statement, or the employee fails to furnish verification when requested to do so, the Comptroller shall notify the employer in writing that the certificate is invalid. Thereafter, the employer shall compute the amount of withholding on the basis of a single person claiming only the employee's personal exemption until the Comptroller advises the employer by written notice to withhold on the basis of any new certificate filed by the employee and revokes the prior written notice.

(17) Period During Which Withholding Exemption Certificate Remains in Effect. Except as provided in §B(14) of this regulation, a valid withholding certificate shall continue in effect until another valid withholding exemption certificate takes effect.

C. Withholding Not Required. Withholding of Maryland income tax is not required with respect to compensation, salary, or wages paid for personal services rendered or performed by:

(1) Nonresident individuals employed as seamen upon vessels engaged in oceanic and foreign trade or commerce while these vessels are within any of the ports of this State;

(2) A nonresident individual whose state of domicile has a written reciprocal agreement with Maryland exempting salary, wages, or other compensation from taxation;

(3) Any employee who has furnished a withholding exemption certificate Form MW 507 to his employer certifying that he:

(a) Incurred no income tax liability for the preceding taxable year; and

(b) Expects to incur no income tax liability for the current taxable year;

(4) A nonresident individual subject to the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act:

(a) Whose spouse is a member of the armed forces present in Maryland in compliance with military orders;

(b) Who is present in Maryland solely to be with the military spouse;

(5) Out-of-state employees as defined under Public Safety Article, §14-219, Annotated Code of Maryland.

D. Time and Place for Filing Returns.

(1) Every employer and payor subject to the withholding provisions shall make a return to the Comptroller on Form MW 506.

(2) The required return shall be filed on:

(a) A monthly basis;

(b) A quarterly basis;

(d) A periodic basis.

(3) Monthly Basis. When the aggregate amount required to be deducted and withheld by the employer or payor for any quarterly period can reasonably be expected to be at least $700, the employer or payor is required to file the return and pay the tax monthly on or before the 15th day of the following month.

(4) Quarterly Basis. When the aggregate amount required to be deducted and withheld by the employer or payor for any quarterly period is less than $700, the employer or payor is required to file and pay the tax quarterly on or before the 15th day of the following month for each quarter, January—December.

(5) Annual Basis.

(a) General. Except as provided in §D(5)(b) of this regulation, when the aggregate amount required to be deducted and withheld by the employer or payor for any annual period can reasonably be expected to be less than $250, the employer or payor shall:

(i) File the return; and

(ii) Pay the tax annually on or before the last day of January immediately following the tax year.

(b) Professional Sports Teams. Each non-Maryland-based professional sports team that has not elected to file on a monthly or quarterly basis shall:

(i) File the return; and

(ii) Pay the tax annually on or before the last day of January immediately following the tax year.

(6) Periodic Basis.

(a) For purposes of §D(6) of this regulation, the term “payroll” means the period for which a payment of wages is ordinarily made by the employer to its employees.

(b) Every employer or payor who, in the preceding calendar year, was required to withhold at least $15,000 in Maryland withholding tax shall file withholding returns on a periodic schedule so that a return is filed within 3 business days following each payroll that causes the total accumulated tax withheld to equal or exceed $700.

(c) If an employer or payor begins to file on a periodic schedule, it shall file a return at least once every month even if no wages are withheld during the month unless the employer:

(i) Gives written notice that it no longer has employees; or

(ii) Paid less than $15,000 in Maryland income tax during the preceding calendar year.

(d) Waiver of Periodic Basis Filing Requirement.

(i) If an employer or payor submits to the Comptroller written documentation from the Internal Revenue Service showing that it is allowed to make federal withholding tax deposits on a monthly schedule, then the Comptroller may grant a waiver from the requirement in §D(6)(b) of this regulation.

(ii) The waiver shall allow the employer or payor to file the Maryland withholding tax return and pay the tax on a monthly basis for the remainder of the calendar year.

(iii) An employer or payor may annually apply to the Comptroller for a renewal of a waiver granted under §D(6)(d)(i) of this regulation, if the employer or payor remains eligible to make federal withholding tax deposits on a monthly schedule.

(7) Change in Quarterly Filing. If an employer or payor has become liable to a monthly return of withholding, the employer or payor shall continue on this basis until a request in writing to change to quarterly reports is filed and approved by the Comptroller. The request shall contain evidence that the tax withheld is less than $700 per quarter and will be less than that amount for the next 12 months. If an employer or a payor requests in writing for permission to change from a monthly return to a quarterly return on the ground that withholding has become less than $700 for each quarter, this change shall be permitted only at the beginning of a calendar year.

E. Year-end Reconciliation Return of Monthly, Quarterly, Annual, and Periodic Returns and Employer Withholding Returns.

(1) On or before January 31 of each year, the employer shall furnish to each individual who was employed during the preceding year Copy 2 of Federal Form W-2.

(2) On or before January 31 of each year, the employer or payor shall file with the Comptroller the following forms, returns, and information:

(a) MW 508 — Employer's Annual Withholding Reconciliation Report.

(b) If the employer is not required under §E(2)(c) of this regulation to provide W-2 information on magnetic media, then the employer shall file Copy 1 of Federal Form W-2 for each employee.

(c) An employer is required to provide W-2 information on magnetic media, or other machine-readable or electronic format approved by the Comptroller, if the total number of W-2 statements equals or exceeds:

(i) 25; or

(ii) The federal threshold for filing on magnetic media, if the federal threshold is lower than 25.

(d) If the employer is required to provide W-2 information using magnetic media, then the employer shall file with the Comptroller the withholding and tax information on magnetic tape, or if approved by the Comptroller, other magnetic media permitted under IRS regulations as follows:

(i) Magnetic tape or other approved magnetic media used in reporting withholding and tax information shall conform to the Social Security Administration reporting requirements for the filing of W-2 information as specified in regulations of the Internal Revenue Service as amended from time to time and shall contain Maryland income tax and withholding data;

(ii) Employers using magnetic tape or other approved magnetic media may submit to the Comptroller a copy of the data submitted to the Social Security Administration if Maryland information is included or may submit magnetic media containing only income tax and withholding data of employees subject to the Maryland Income Tax Law.

(e) Waiver of Magnetic Media Filing Requirement.

(i) An employer or payor may annually apply, in writing, at least 45 days before the due date, to the Comptroller for a waiver from the requirement under §E(2)(c) of this regulation.

(ii) The Comptroller may grant a waiver if the employer or payor can show that the Internal Revenue Service has granted the employer or payor a waiver from filing information returns electronically by submitting a copy of the federal waiver to the Comptroller, or that the requirement would cause the employer or payor undue hardship. The principal factor in determining undue hardship will be the amount, if any, by which the cost of filing on magnetic media in accordance with §E(2)(d) of this regulation exceeds the cost of filing the returns on other media.

(f) Any 1099 series Federal Form, if the employer or payor is required under federal law to file the form and Maryland State withholding tax is greater than $10.

F. Withholding Agent's Liability.

(1) Any employer who negligently shall fail either to withhold the required tax or to pay it to the Comptroller as specified, or both, shall be held personally and individually liable for all monies so involved, and if the employer is a corporate entity, the personal liability shall extend and be applicable to any:

(a) Officer of the corporation who exercises direct control over the fiscal management of the corporation; and

(b) Agent of the corporation who, in the agent's capacity as such, is under a duty to withhold the tax and transmit it to the Comptroller.

(2) The tax withheld under this regulation shall be deemed to be held by the employer in trust for the State and shall be duly recorded by an employer in a ledger account so as to clearly indicate the amount of tax withheld and that this amount is the property of the State. Failure to transmit to the Comptroller any tax withheld shall constitute a lien in favor of the State recoverable in the manner provided under Tax-General Article, Title 13, Subtitle 8, Annotated Code of Maryland. The failure on the part of an employer to furnish an individual resident or nonresident from whom tax has been withheld a statement of it setting forth the information prescribed on the Federal Form W-2, or where the required statement so furnished is deemed a fraudulent statement, then the employer shall for each failure be subject to a civil penalty in the amount of $50.

(3) The failure of a person, as defined in Tax-General Article, §1-101(p), Annotated Code of Maryland, to furnish an annual withholding reconciliation report as required under Tax-General Article, §10-911, Annotated Code of Maryland, or where the required report so furnished is deemed a fraudulent statement, then the employer or payor shall, for each violation, be subject to a civil penalty in the amount of $100.

G. Other Payments Subject to Withholding.

(1) A payor shall withhold the amount of income tax from an annuity, sick pay, or retirement distribution as defined in Tax-General Article, §10-905(a-1), Annotated Code of Maryland, that the payee requests. The payee shall file Form MW 507P with the payor to elect to withhold the payments. The payor is also subject to the annual reconciliation report requirement and shall file this return, Form MW 508, with the Comptroller.

(2) Eligible Rollover Distribution.

(a) If a payment to a payee is a designated distribution that is an “eligible rollover distribution” within the meaning of §3405(c) of the Internal Revenue Code, which includes any part that is not rolled over directly to another qualified plan and which is subject to federal mandatory withholding, then it is subject to State withholding.

(b) The withholding rate as applied to the payment is 7.75 percent.

(c) The payor shall withhold tax on each eligible rollover distribution and remit the tax to the Comptroller with a withholding return, Form MW 506. The payor shall file an annual reconciliation report, Form MW 508, with the Comptroller as set forth in §D of this regulation.

Cross References

03.04.01.02A(1)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

COMAR 03.04.01.02 Estimated Tax Return.

A. Resident and Nonresident Individuals Other Than Farmers.

(1) Every individual receiving taxable income which is not subject to the withholding provisions of the Maryland Income Tax Law and Regulation .01 of this chapter and which is not specifically exempt under the Law shall file on Form 502-D or 502-DEP a declaration of estimated tax if the individual's gross income not subject to Maryland employer withholding would be expected to develop a tax of more than $500. Declarations with payments in full are to be filed within 60 days of the receipt of $500 or more of income from awards, prizes, lotteries, or raffles, whether paid in cash or property. The declaration of estimated tax shall be filed on or before April 15, June 15, September 15, and January 15.

(2) Payment of 1/4 of the tax estimated to be due and owing shall be made at the time fixed in these regulations for the filing of the estimated tax return on Form 502-D or 502-DEP. An amended declaration of estimated tax may be filed on any of the dates specified in these regulations subsequent to the filing of the estimated return required to be filed on or before April 15 of the current calendar year. Instead of the final estimated return due to be filed for a given calendar year on or before January 15 following the close of the calendar year, the individual, if the individual so elects, may file, on or before January 31, the individual's final return at which time any tax remaining unpaid shall be paid in full. The filing of the final return and the payment in full of the tax shown on it, less any payment of tax previously made, shall be considered as the filing of the estimated return due on or before January 15 or as an amendment to a previously filed declaration of estimated tax covering the same taxable year.

(3) Overpayment of the previous year income taxes may be applied to current year estimated income tax. The overpayment may be partially or fully applied to the first installment. If the overpayment equals or exceeds the estimated tax liability for the first installment, the declaration is not required. If the overpayment does not equal the estimated tax liability, a declaration should be filed and the balance paid.

(4) Unpaid Tax.

(a) Except as otherwise provided in this regulation, the Comptroller shall assess interest and penalty on the underpayment of estimated tax based on the unpaid tax from the due date of the tax to the date on which it is paid.

(b) The unpaid tax is the lesser of:

(i) 90 percent of the tax required to be shown on the return for the current taxable year; or

(ii) 110 percent of the tax paid for the prior taxable year, reduced by any credit allowed under Tax-General Article, §§10-703 and 10-703.2, Annotated Code of Maryland.

(i) The underpayment is less than $500; or

(ii) At least 90 percent of the individual's taxable income is taxable by another state, and the underpayment is of the county income tax only.

B. Farmers and Fishermen. An individual whose estimated gross income from farming (including oyster farming) and fishing is at least 2/3 of the total estimated gross income from all sources for the taxable year, instead of the dates set forth in §A of this regulation, may file a declaration of estimated tax on Form 502-D or 502-DEP at any time on or before January 15 of the succeeding taxable year, but if this individual files a return for the taxable year for which the declaration is required and pays in full the tax computed on the return as payable on or before March 1 of the succeeding taxable year, then the return shall be considered as the declaration, or if the tax shown on the return is greater than the estimated tax shown on a declaration previously made, or in the last amendment of the declaration, the return shall be considered as an amendment of the declaration to be filed on or before January 15 of the succeeding taxable year.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

COMAR 03.04.01.03—.07 —.07 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

COMAR 03.04.01.08 Abatements of Income Tax Assessment.

A. The Comptroller or his authorized delegate may abate any assessment, or unpaid portion thereof, if the assessment is in excess of the correct tax liability, if the assessment is made after the expiration of the period of limitation applicable to it, or if the assessment has been erroneously or illegally made.

B. The Comptroller or his authorized delegate may abate amounts, the collection of which is not warranted because of the administration and collection costs.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

COMAR 03.04.01.09—.10 —.10 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

COMAR 03.04.01.11 Estimated Withholding Tax Assessments.

A. Once a taxpayer has become liable for the filing of withholding tax returns, the taxpayer shall continue to file returns until the Comptroller is notified that the taxpayer no longer has employees or is no longer liable to file returns.

B. If a return required to be filed is not filed by its due date, after the time provided under Tax-General Article, §13-303, Annotated Code of Maryland, has elapsed, the Comptroller may estimate the amount of tax due from any information available and levy an assessment for this amount, together with applicable penalty, interest, and delinquent fees.

C. A taxpayer may appeal an assessment by applying for a hearing as provided in COMAR 03.01.01.04.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1980 (7:20 Md. R. 1876); September 12, 1983 (10:18 Md. R. 1606); October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); June 26, 1989 (16:12 Md. R. 1332); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .01B, C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .01B, E amended effective April 30, 2012 (39:8 Md. R. 533)
Administrative History: Regulation .01C amended effective October 3, 1980 (7:20 Md. R. 1876); January 9, 1989 (15:27 Md. R. 3126); October 12, 1992 (19:20 Md. R. 1813); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .01D amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); December 1, 1986 (13:24 Md. R. 2557); October 3, 1988 (15:20 Md. R. 2333); October 12, 1992 (19:20 Md. R. 1813); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .01E amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (7:20 Md. R. 1876); May 6, 1985 (12:9 Md. R. 808); August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612); March 27, 2017 (44:6 Md. R. 324); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01F amended effective October 3, 1988 (15:20 Md. R. 2333); January 9, 1989 (15:27 Md. R. 3126); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .01G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01G amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 effective August 4, 1970
Administrative History: Regulation .02A amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808); January 9, 1989 (15:27 Md. R. 3126); August 20, 1990 (17:16 Md. R. 1989); November 20, 1994 (21:23 Md. R. 1931); January 14, 1999 (26:1 Md. R. 21); December 22, 2003 (30:25 Md. R. 1844); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective November 30, 1979 (6:24 Md. R. 1918); December 22, 2003 (30:25 Md. R. 1844); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .02C amended effective November 30, 1979 (6:24 Md. R. 1918); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02C repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .02D amended effective May 6, 1985 (12:9 Md. R. 808); October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .02D repealed effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .03 effective January 12, 1968; amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .03E amended effective August 11, 1978 (5:16 Md. R. 1253)
Administrative History: Regulation .03E—G amended as an emergency provision effective January 1, 1978 (4:27 Md. R. 2093); adopted permanently effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .03 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .04 effective July 24, 1969
Administrative History: Regulation .04C amended effective November 30, 1979 (6:24 Md. R. 1918); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .04 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .05 effective July 24, 1969
Administrative History: Regulation .05 amended effective August 11, 1978 (5:16 Md. R. 1253); May 6, 1985 (12:9 Md. R. 808)
Administrative History: Regulation .05 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .06 effective October 17, 1968
Administrative History: Regulation .06 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .07 effective July 24, 1969; repealed effective November 30, 1979 (6:24 Md. R. 1918)
Administrative History: Regulation .07 adopted effective August 15, 1983 (10:16 Md. R. 1450)
Administrative History: Regulation .07 repealed effective March 6, 1989 (16:4 Md. R. 494)
Administrative History: Regulation .08 adopted effective April 7, 1978 (5:7 Md. R. 520)
Administrative History: Regulation .09 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .09 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .10 adopted effective May 24, 1982 (9:10 Md. R. 1018)
Administrative History: Regulation .10A amended effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .10 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .11 adopted effective December 29, 1986 (13:26 Md. R. 2806)
Administrative History: Regulation .11 amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11B amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: COMAR 03.04.01.03E cited in Comptroller v. Shell Oil Co., 65 Md. App. 252 (1985)
Administrative History: COMAR 03.04.01.03E cited in Ward Europa v. Comptroller
Authority: Tax-General Article, §§2-103, 10-822, and 10-911, Annotated Code of Maryland

03.04.02 Individual

COMAR 03.04.02.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Day”, for purposes of §B(7) of this regulation, includes any part of a day, provided, however, that a continuous period of 24 hours or less may not constitute more than 1 day.

(2) “Dependent” means any individual as defined in §152 of the Internal Revenue Code.

(3) “Individual” means a natural person.

(4) “Member” means:

(a) A shareholder of an S Corporation;

(b) A general or limited partner of a partnership, limited partnership, or limited liability partnership;

(c) A member of a limited liability company as defined under Corporations and Associations Article, Title 4A, Annotated Code of Maryland, if the limited liability company is taxable as a partnership under §761 of the Internal Revenue Code; or

(d) A beneficiary of a business trust.

(5) “Nonresident” means an individual who is not a resident of this State.

(6) “Pass-through entity” means:

(a) An S Corporation;

(b) A partnership;

(c) A limited liability company as defined under Corporations and Associations Article, Title 4A, Annotated Code of Maryland, if the limited liability company is taxable as a partnership under §761 of the Internal Revenue Code; or

(d) A business trust that is not taxed as a corporation under this title.

(7) Resident.

(a) “Resident” means an individual as defined in Tax-General Article, §10-101(k), Annotated Code of Maryland.

(b) “Resident” includes an individual who:

(i) For more than 6 months of the taxable year maintains a place of abode in this State; and

(ii) Spends, in the aggregate, 183 days or more within this State during the taxable year.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.02 Resident Filing Status.

A. Except as otherwise provided in this regulation, each resident of this State shall use the same filing status:

(1) As used to file their federal income tax return; or

(2) As if the individual had been required to file a federal income tax return.

B. An individual who is single and may be claimed as a dependent on another taxpayer's return shall use the filing status “dependent taxpayer”.

C. A married couple who files a joint federal income tax return may file separate State income tax returns if:

(1) One spouse is a resident and the other spouse is a nonresident;

(2) The spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;

(3) The spouses have different taxable periods; or

(4) The Comptroller determines circumstances warrant.

Cross References

03.04.02.16C(1)

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.03 Nonresident Filing Status.

A. An individual who maintains a place of abode in this State for more than 6 months of the taxable year, and is not domiciled in this State, is considered a nonresident if the individual is:

(1) An active member of the armed forces;

(2) A midshipman of the Naval Academy in Annapolis;

(3) A commissioned officer of the United States Public Health Service;

(4) A commissioned officer of the National Oceanic and Atmospheric Administration; or

(5) The spouse of a servicemember that is an active member of the armed forces, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the United States Public Health Service, who is present in this State solely to be with the servicemember that is present in this State in compliance with military orders.

B. Except as otherwise provided in this regulation, each nonresident individual required to file a State income tax return shall:

(1) Use the same filing status used to file their federal income tax return; or

(2) Use the same filing status as if the individual had been required to file a federal income tax return.

C. A married couple who files a joint federal income tax return may file separate State income tax returns if:

(1) One spouse is a resident and the other spouse is a nonresident;

(2) The spouses have different taxable periods; or

(3) The Comptroller determines circumstances warrant.

D. Single Dependent. “Dependent taxpayer” filing status shall be used by each individual who is:

(1) Single;

(2) Claimed as a dependent by another taxpayer; and

(3) Required to file a State income tax return.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.04 Filing Composite Return on Behalf of a Nonresident.

A. Who May File.

(1) Subject to the provisions under §§B and C of this regulation, a pass-through entity doing business in this State that pays tax on behalf of nonresident members as required under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, may file a composite return on behalf of all or some of its nonresident members.

(2) A pass-through entity doing business in this State and electing to pay tax with respect to the distributive or pro rata shares of all members under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, is not permitted to file a composite return on behalf of any member.

(3) Due Date. A composite return shall be filed by the due date for the filing of an information return under COMAR 03.04.07.03A.

B. Nonresident Qualifications. Nonresident members may not be included in a composite return unless:

(1) They are individuals;

(2) They elect in writing to the pass-through entity to be included in the composite return;

(3) Their only source of income in Maryland is from the pass-through entity filing the composite return;

(4) They agree that the Maryland taxable income reported on the composite return shall be taxed at a rate which is the sum of:

(a) The top marginal State income tax rate for individuals under Tax-General Article, §10-105(a), Annotated Code of Maryland; and

(b) The rate of tax imposed under Tax-General Article, §10-106.1, Annotated Code of Maryland;

(5) They agree that the pass-through entity is acting as their agent for the following purposes:

(a) Filing an income tax return on their behalf;

(b) Receipt of any refund; and

(6) They are members of a pass-through entity that pays tax on behalf of nonresident members as required under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland; and

(7) They have no modifications to income other than the modification required as a result of Maryland's decoupling from the additional depreciation allowance and special 5-year net operating loss carryback provisions that may be claimed on a composite return and, for tax years 2020 and 2021, the subtraction of a coronavirus relief payment under Tax-General Article, §10-207(jj), Annotated Code of Maryland.

C. Requirements for Filing.

(1) Statement of Verification. The composite return shall contain a statement signed by an authorized official of the pass-through entity verifying that the nonresident individuals included in the return qualify under §B of this regulation.

(2) Tax Rate. The Maryland taxable income reported on the composite return shall be taxed at a rate which is the sum of:

(a) The top marginal State income tax rate for individuals under Tax-General Article, §10-105(a), Annotated Code of Maryland; and

(b) The rate of tax imposed under Tax-General Article, §10-106.1, Annotated Code of Maryland.

(3) The composite return shall contain a schedule which includes:

(a) A statement showing the percentage of stock ownership or shares in the pass-through entity of each nonresident member;

(b) The total income of the pass-through entity and the amount attributable to Maryland sources;

(d) The filing status of each nonresident member;

(e) The distributive income allocable to Maryland for each nonresident member;

(f) The allowable exemptions for each nonresident member, which equal the total of allowable exemptions for a resident multiplied by a fraction:

(i) The numerator of which is the nonresident taxable income as defined in COMAR 03.04.07.01; and

(ii) The denominator of which is the distributive or pro rata share of pass-through entity income as defined in COMAR 03.04.07.01B(2) and (9);

(g) The amount of the standard deduction of each nonresident member which equals the maximum standard deduction allowed a resident having the same filing status multiplied by a fraction:

(i) The numerator of which is the nonresident taxable income as defined in COMAR 03.04.07.01; and

(ii) The denominator of which is the distributive or pro rata share of the pass-through entity income as defined in COMAR 03.04.07.01B(2) and (9);

(h) The taxable income of each nonresident member;

(i) The income tax liability of each nonresident member using the top marginal State income tax rate for individuals under Tax-General Article, §10-105(a), Annotated Code of Maryland;

(j) The additional tax liability of each nonresident member using the tax rate under Tax-General Article, §10-106.1, Annotated Code of Maryland;

(k) The amount of taxes paid on behalf of the nonresident member;

(l) The balance of tax due which shall be paid in full with the filing of the composite tax return; and

(m) The amount of any refund.

(4) Credit for Taxes Paid Other States. Credit for taxes paid other states is not permitted on the composite return.

(5) Signature.

(a) Partnership. A general partner shall sign the composite return.

(b) S Corporation. The president or other authorized officer of the S corporation shall sign the composite return.

(6) Effect of Filing a Composite Return. The filing of a composite return on behalf of nonresident members is considered the return of each nonresident member included in the return.

Cross References

03.04.07.05A

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.05 Allocation of Nonresident Business Income.

A. Income of a nonresident for personal services rendered partly within and partly without this State shall be determined as follows:

(1) Commissions of a traveling salesman or agent which depend directly on sales made are allocated outside this State if the:

(a) Sales are outside this State, or

(b) Merchandise is delivered to points outside this State;

(2) Compensation other than commissions which depend directly on sales made for service performed partly within and partly outside this State shall be allocated based on the total number of working days employed outside this State compared to all working days employed both within and outside this State.

B. Nonbusiness income derived from interest, dividends, and annuities is allocable to the nonresident's state of domicile and not to this State.

C. Income from a business, trade, profession, or occupation carried on partly within and partly outside this State shall be determined by separate accounting when practicable. If separate accounting is not practicable, income allocable outside this State shall be determined by:

(1) Percentage allocation which is:

(a) The average value of tangible business property outside this State over the average value of all tangible business property multiplied by 100,

(b) Business income outside this State over total business income multiplied by 100,

(d) The average percentage arrived at in §C(1)(c) of this regulation applied to total business income to arrive at income allocable outside this State;

(2) Apportionment of sales as described in COMAR 03.04.03.08; or

(3) A method or methods subject to approval by the Comptroller.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.06 Maryland Adjusted Gross Income of a Nonresident Individual.

A. The Maryland adjusted gross income of a nonresident individual is the individual's federal adjusted gross income for the taxable year as determined under the Internal Revenue Code with the adjustments described in §§B and C of this regulation.

B. Additions to Federal Adjusted Gross Income shall be:

(1) Wages, salary, or other compensation for services performed in this State which are exempt by federal law or treaty from federal but not State tax on income;

(2) Oil percentage depletion allowance as provided for under Tax-General Article, §10-204(e), Annotated Code of Maryland, to the extent attributable to sources in this State;

(3) 50 percent of the sum of the tax preference items as provided for under Tax-General Article, §10-205(f), to the extent derived from real or tangible personal property located in this State;

(4) Amount of the credit claimed under Tax-General Article, §10-702, Annotated Code of Maryland, for wages paid to an employee in an enterprise zone located in this State;

(5) Amount of expenses for reforestation or timber stand improvement as provided for under Tax-General Article, §10-205(c); and

(6) The amount of any loss or adjustment to income that is:

(a) Included in computing federal adjusted gross income; and

(b) Not attributable to sources within this State.

C. Subtractions from Federal Adjusted Gross Income. To the extent included in computing federal adjusted gross income, the following are subtracted from the federal adjusted gross income of a nonresident individual to determine Maryland adjusted gross income:

(1) Income derived from:

(a) Real or tangible personal property located outside this State;

(b) Services performed outside this State;

(d) That part of a business, occupation, profession, or trade carried on by the individual both within and without this State that is attributable to the business, occupation, profession, or trade carried on outside this State;

(e) A pass-through entity that is equal to the member's distributive or pro rata share attributable to the business carried on outside this State;

(f) Annuities, pensions, state and local income tax refunds, interest, dividends, or other intangible property except if from:

(i) Maryland State lottery prizes or other gambling winnings derived from this State; or

(ii) A business, occupation, profession, or trade carried on by the individual in this State;

(g) Distributions, to a beneficiary, of accumulated income on which a fiduciary has paid Maryland income tax; and

(h) Salary, wages, or other compensation received as:

(i) An active member of the armed forces;

(ii) A midshipman of the Naval Academy at Annapolis;

(iii) A commissioned officer of the United States Public Health Service;

(iv) A commissioned officer of the National Oceanic and Atmospheric Administration; or

(v) The spouse of a servicemember that is an active member of the armed forces, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the United States Public Health Service, who is present in this State solely to be with the servicemember that is present in this State in compliance with military orders;

(2) Amounts derived from:

(a) Adoption expenses as provided for under Tax-General Article, §10-208(b);

(b) Blindness-related expenses as provided for under Tax-General Article, §10-208(c);

(c) Enhanced agricultural management equipment expenses as provided for under Tax-General Article, §10-208(d), to the extent that the expenses are incurred for conservation of land located in this State;

(d) Dependent care and household expenses as provided for under Tax-General Article, §10-208(e), to the extent the expenses are attributable to income received from services performed or business carried on within this State;

(e) Value of fringe benefits attributable to an employer-provided police or fire department vehicle as provided for under Tax-General Article, §10-207(d);

(f) Volunteer travel expenses as provided for under Tax-General Article, §10-208(j);

(g) Reforestation or timber stand expenses as provided for under Tax-General Article, §10-208(i), to the extent incurred for land located in this State;

(h) Wage expenses for targeted jobs as provided for under Tax-General Article, §10-208(k), to the extent that the wages are paid for services performed in Maryland;

(i) The amount by which the cost difference between a conventional on-site sewage disposal system and a system that utilizes nitrogen removal technology exceeds the amount of assistance the individual receives from the Department of the Environment under the Environment Article, §9-1108, Annotated Code of Maryland; and

(3) The value of:

(a) Donated artwork to the extent provided for under Tax-General Article, §10-208(f); and

(b) Donated farm products as provided for under Tax-General Article, §10-208(g), to the extent that the products are donated to a gleaning cooperative located in this State.

D. A net operating loss generated when an individual is not subject to Maryland income tax law may not be allowed as a deduction to offset the Maryland income from any year when that individual is subject to Maryland income tax law.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.07 Exemptions Allowed a Nonresident.

Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under Tax-General Article, §10-219, Annotated Code of Maryland.

Cross References

03.04.02.09A

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.08 Deductions Allowed a Nonresident.

A. A nonresident individual may use the standard deduction as provided for under Tax-General Article, §10-219, Annotated Code of Maryland, or itemize deductions as provided for under Tax-General Article, §§10-218 and 10-219, Annotated Code of Maryland.

B. Standard Deduction.

(1) A nonresident individual may elect to use the standard deduction whether or not the individual itemizes deductions on the individual's federal income tax return in determining federal taxable income.

(2) Limitation. A nonresident may claim the standard deduction on the Maryland return in the amount computed by multiplying the appropriate standard deduction by a fraction:

(a) The numerator of which is Maryland adjusted gross income; and

(b) The denominator of which is federal adjusted gross income.

C. Itemized Deductions.

(1) Only an individual who itemizes deductions on the federal income tax return may elect to itemize deductions on the individual's Maryland income tax return.

(2) Limitation. A nonresident may claim itemized deductions on the Maryland income tax return:

(a) In the amount computed by multiplying federal itemized deductions, reduced by the amount claimed as taxes on income paid to a state or political subdivision of a state, by a fraction:

(i) The numerator of which is Maryland adjusted gross income, and

(ii) The denominator of which is federal adjusted gross income; or

(b) Actual itemized deductions verifiable by the individual as paid in Maryland.

Cross References

03.04.02.09B

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.09 Maryland Taxable Income of a Nonresident.

The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:

A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and

B. Deductions allowed a nonresident under Regulation .08 of this chapter.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.10 Income Tax Deficiency Assessment.

A. When an income tax deficiency is developed from an audit of a taxpayer's return, the Comptroller may make an assessment under Tax-General Article, §13-401, Annotated Code of Maryland.

B. A taxpayer may appeal an assessment by applying for a hearing as provided under COMAR 03.01.01.04.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.11 Reporting Federal Tax Adjustments.

A. When the amount of a taxpayer's federal net taxable income reported on the federal return is increased by the Internal Revenue Service (IRS) or any change is required by the IRS in the method of reporting, accounting for, or treatment of particular income, the taxpayer shall report to the Revenue Administration Division the increase of federal net taxable income or the nature of the change within 90 days after the IRS has issued its final determination.

B. A disposition of an assessment by the IRS by way of abatement, settlement, or compromise may not be construed as an abatement, settlement, or compromise of the taxpayer's liability to this State.

C. The report filed with the Comptroller's Office shall consist of:

(1) A complete copy of the federal audit including any exhibits attached to it; and

(2) The taxpayer's acceptance of the IRS final determination or the taxpayer's grounds for objection to the IRS determination.

D. If the taxpayer fails to file the report within 90 days, the Comptroller may make an assessment under Tax-General Article, §13-1101(b), Annotated Code of Maryland.

E. If a taxpayer files a timely report, the Comptroller shall make an assessment within 1 year after receipt of the report as provided by Tax-General Article, §13-1101(c), Annotated Code of Maryland.

F. After receipt of the federal audit report, the Comptroller shall re-compute the amount of tax due on the Maryland return and mail a report of income tax audit changes to the taxpayer's last known address.

G. A taxpayer may appeal an assessment by applying for a hearing as provided under COMAR 03.01.01.04.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.12 Limitation for Part-Year Resident.

Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under Tax-General Article, §10-211 or 10-212, Annotated Code of Maryland, and the standard deduction under Tax-General Article, §10-217, or itemized deductions under Tax-General Article, §10-218, by using a fraction, the:

A. Numerator of which is the individual's Maryland adjusted gross income; and

B. Denominator of which is the individual's federal adjusted gross income.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.13 Income Tax Checkoffs.

A. An individual taxpayer may designate a contribution on the taxpayer's return to be credited towards the:

(1) Chesapeake Bay and Endangered Species Fund, as established under Natural Resources Article, §1-701 et seq., Annotated Code of Maryland;

(2) Developmental Disabilities Waiting List Equity Fund, as established under Health-General Article, §7-205, Annotated Code of Maryland;

(3) Maryland Cancer Fund, as established under Health-General Article, §20-117, Annotated Code of Maryland; or

(4) Maryland Fair Campaign Financing Fund, as established under Election Law Article, §15-103, Annotated Code of Maryland.

B. A taxpayer may direct that the contribution be made as either:

(1) An addition to the tax owed by the taxpayer; or

(2) A reduction of the refund due the taxpayer.

C. Amount of Contribution.

(1) A taxpayer may designate a contribution which is greater than or less than the refund due on the return.

(2) If a taxpayer designates a contribution which is less than the refund due, then the taxpayer's designation shall be given effect up to the full amount of the designated contribution, with the balance of the tax refund to be processed according to the procedures generally applicable to refunds.

(3) If the taxpayer's designated contribution is greater than the refund due, then:

(a) If one fund is designated, the designated contribution shall be given effect, up to the full amount of the refund plus any additional payment made with the filing of the return, less any reduction for taxes due;

(b) If more than one fund is designated, then the full amount of the refund, plus payments less any reductions for taxes, shall be divided between the funds with each fund receiving a proportionate amount of the contribution.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.14 Extension of Time to File.

A. Except as provided in §D of this regulation, an individual who is unable to file a personal income tax return by the due date shall file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E).

B. The application:

(1) Shall be filed by the original due date of the return; and

(2) Extends only the time allowed to file the income tax return.

C. Full payment of the expected tax due is required with the filing of the application.

D. An individual is not required to file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E) if the individual:

(1) Expects to owe no tax for the taxable year; and

(2) Has filed federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with the IRS.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.15 Maryland Senator Edward J. Kasemeyer College Investment Plan.

A. Definitions.

(1) In this regulation, the following terms have the meanings indicated.

(2) Terms Defined.

(a) “Account holder” means the person who establishes an investment account on behalf of a qualified designated beneficiary.

(b) “Contributor” means an individual who contributes to a Maryland Senator Edward J. Kasemeyer Prepaid College Trust Account under Education Article, §18-1903, Annotated Code of Maryland.

(i) “Investment account” means an account established by an account holder under Education Article, Title 18, Subtitle 19A, Annotated Code of Maryland, on behalf of a qualified designated beneficiary for the purpose of applying distributions toward qualified higher education expenses at eligible educational institutions.

(ii) “Investment account” may include more than one investment option.

(d) “Investment option” means the investment portfolios available to account holders in the Maryland Senator Edward J. Kasemeyer College Investment Plan.

(e) “Qualified designated beneficiary” has the meaning stated in §529(e) of the Internal Revenue Code.

(f) “Qualified higher education expenses” has the meaning stated in §529(e) of the Internal Revenue Code.

B. Subtraction Modification.

(1) Regardless of the number of investment options included in an investment account:

(a) All contributions by an account holder or contributor on behalf of one qualified designated beneficiary constitute one investment account; and

(b) The subtraction modification in Tax-General Article, §10-208(o), Annotated Code of Maryland, is limited to $2,500 per year per qualified designated beneficiary.

(2) For a married couple, if each spouse makes a contribution of at least $2,500 to an investment account for the same qualified designated beneficiary, and the couple files a joint Maryland income tax return, the subtraction modification for the couple on the joint return is $5,000.

C. Addition Modification.

(1) An account holder is required to add to federal adjusted gross income in computing Maryland taxable income any distribution received from the Maryland Senator Edward J. Kasemeyer College Investment Plan in the taxable year that is not used on behalf of the qualified designated beneficiary for qualified higher education expenses.

(2) The addition required in §C(1) of this regulation shall be reduced by any amount included in the account holder's federal adjusted gross income as a result of the distribution.

(3) The cumulative amount of the addition required under this section for the taxable year and all prior taxable years may not exceed the cumulative amount allowed as a subtraction under §B of this regulation and Tax-General Article, §10-208(o), Annotated Code of Maryland, for the taxable year and all prior taxable years for contributions made by an account holder to an investment account under which the distribution is received.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.16 Limitation for Resident.

A. An individual shall itemize deductions on the individual's federal income tax return in order to elect to itemize deductions on the individual's State income tax return.

B. An individual who does not elect to itemize deductions may claim the standard deduction.

C. Resident with Nonresident Spouse.

(1) If a married couple files a joint federal income tax return but elect to file separate income tax returns pursuant to Regulation .02 of this chapter, or if the nonresident spouse is not required to file an income tax return, then the resident individual may, unless the Comptroller requires or allows another method:

(a) Claim the standard deduction;

(b) Claim:

(i) Only the individual's federal itemized deductions, from among those deductions claimed on the federal return, as limited under Tax-General Article, §10-218(b), Annotated Code of Maryland, that are attributable exclusively to the individual; and

(ii) From among those federal itemized deductions of the individual not claimed under §C(1)(b)(i) of this regulation, a prorated amount of the itemized deductions in accordance with §C(1)(c) of this regulation; or

(c) Claim a prorated amount of the itemized deductions claimed on the federal income tax return by using a fraction, the:

(i) Numerator of which is the individual's Maryland adjusted gross income; and

(ii) Denominator of which is the married couple’s joint federal adjusted gross income.

(2) For purposes of allocating itemized deductions under §C(1)(b)(i) of this regulation, “attributable exclusively” means that:

(a) The individual is solely responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or separation agreement; or

(b) The individual jointly responsible for the payment of an expense claimed as an itemized deduction can demonstrate payment of the full amount of the itemized deduction with funds that are not attributable, in whole or in part, to the other jointly responsible individual.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.17 Donations to Diaper Banks and Other Charitable Entities.

A. Definitions.

(1) In this regulation, the following terms have the meanings indicated.

(2) Terms Defined.

(a) “Diaper bank” means a nonprofit organization located in the State that:

(i) Is qualified as tax exempt under the Internal Revenue Code, §501(c)(3);

(ii) Is established and operating primarily for the purpose of collecting or purchasing disposable diapers or other hygiene products for infants or children; and

(iii) Distributes those diapers or hygiene products through schools, health care facilities, government agencies, or other nonprofit entities for eventual distribution to individuals free of charge.

(b) “Donation” means an irrevocable gift of:

(i) Disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products; or

(ii) Cash that is specifically designated for the purchase of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products.

(c) “Feminine personal hygiene products” means sanitary pads, tampons, menstrual sponges, menstrual cups, or other similar feminine hygiene products, whether reusable or disposable.

(d) “Qualified charitable entity” means a diaper bank, homeless shelter, domestic violence shelter, religious organization, or other charitable organization that distributes diapers, other hygiene products for infants or children, or feminine personal hygiene products, and that is registered with the Comptroller as a distributor of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products as described in §C of this regulation.

B. Subtraction for Individual Taxpayers.

(1) For any taxable year beginning after December 31, 2020, but before January 1, 2024, an individual may subtract up to $1,000 of donations made by the taxpayer during the taxable year to a qualified charitable entity from federal adjusted gross income to determine Maryland adjusted gross income.

(2) To claim the subtraction under §B(1) of this regulation, the taxpayer shall file with the income tax return on which the subtraction modification is taken a statement with the following information:

(a) The name of each qualified charitable entity to which a donation was made;

(b) The value of the donation to each qualified charitable entity identified in §B(2)(a) of this regulation, which the Comptroller may verify with the qualified charitable entity; and

C. Qualified Charitable Entities.

(1) In order to register with the Comptroller as a qualified charitable entity, an entity shall:

(a) Submit an application in the form and manner prescribed by the Comptroller;

(b) Submit with the application required under §C(1)(a) of this regulation the following documents:

(i) The entity’s organizing instrument, such as its articles of incorporation;

(ii) The entity’s current operating instrument, such as its by-laws;

(iii) The entity’s determination letter from the Internal Revenue Service designating the entity as a §501(c)(3) charitable organization; and

(iv) Certification that the entity is in good standing;

(d) Be registered as a charity with the Maryland Secretary of State; and

(e) Provide additional documentation as required by the Comptroller.

(2) Upon request by a donor, a qualified charitable entity shall issue to the donor a receipt indicating:

(a) For a cash donation, the amount donated that is specifically designated for the purchase of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products;

(b) For a noncash donation, a description of the noncash contribution;

(d) A statement that no goods or services were provided by the organization, if that is the case;

(e) A description and good faith estimate of the value of goods or services, if any, the organization provided in return for the contribution;

(f) A statement that goods or services, if any, that the organization provided in return for the contribution consisted entirely of intangible religious benefits, if that was the case; and

(g) The date of the donation.

(3) When the value of a donation equals or exceeds $250, the donor shall obtain and keep in their records a receipt from the qualified charitable entity as described in §C(2) of this regulation.

(4) A qualified charitable entity shall provide annually to the Comptroller by January 31 for the prior tax year:

(a) A list of donors from whom the charity has received donations; and

(b) To the extent available, the value of each donor’s donation.

Cross References

03.04.03.11A(2)(d)

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

COMAR 03.04.02.18 Subtraction for Contributions to First-Time Homebuyer Savings Accounts.

A. Definitions.

(1) In this regulation, the following terms have the meaning indicated.

(2) Terms Defined.

(a) “Account holder” means a first-time homebuyer who establishes a first-time homebuyer savings account.

(b) “Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a home in the State by an account holder.

(c) “Eligible costs” means the down payment and allowable closing costs for the purchase of a home in the State by an account holder.

(d) “Financial institution” has the meaning stated in Financial Institutions Article, §1-101, Annotated Code of Maryland.

(e) “First-time homebuyer” means an individual who is a resident of the State and who has not owned or purchased, either individually or jointly, a home in the State in the last 7 years.

(f) “First-time homebuyer savings account” or “account” means an account with a financial institution that an account holder designates as a first-time homebuyer savings account on the account holder’s Maryland income tax return for taxable year 2021 or any following taxable year and that is established for the sole purpose of paying or reimbursing eligible costs for the purchase of a home in the State by the account holder.

(g) “Home” means a single-family residential real property, including a mobile home as defined in Real Property Article, §8A-101, Annotated Code of Maryland.

(h) “Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. §§2601—2617 and 12 CFR 1024.

B. Availability of Subtraction.

(1) Subject to the limitations in §B(2) of this regulation, the following amounts are allowed as a subtraction from the federal adjusted gross income to determine Maryland adjusted gross income:

(a) Up to $5,000 of the amount contributed by an account holder to a first-time homebuyer savings account during the taxable year; and

(b) The earnings, including interest and other income on the principal, from the account during the taxable year.

(2) Limitations.

(a) An account holder may claim the subtraction under §B(1) of this regulation:

(i) For a period not to exceed 10 years;

(ii) For total earnings not to exceed $50,000 during the 10-year period; and

(iii) Except as provided for in §D(2) and (3) of this regulation, if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a home by the account holder.

(b) An account holder may not be the account holder of more than one account.

(c) The account holder shall use the funds in the account for eligible costs related to the purchase of a home within 15 years following the date on which the account was established.

(d) Any funds in the account for which a subtraction was claimed and not expended on eligible costs by December 31 of the last year of the 15-year period under §B(2)(c) of this regulation shall be subject to taxation as ordinary income.

(e) A person other than the account holder who transfers money to the account is not entitled to the subtraction.

(f) The subtraction is available in all taxable years beginning after December 31, 2020.

(3) An individual may jointly establish an account with another person if the joint account holders are both first-time homebuyers and file a joint State income tax return.

(4) Joint Returns.

(a) Each spouse on a joint return who is the sole account holder of a first-time homebuyer savings account may claim up to the full amount of the subtraction under §B(1) of this regulation.

(b) The amount claimed by each spouse is limited to their:

(i) Contributions to the account on which they are the account holder; and

(ii) Earnings on the account on which they are the account holder.

C. Claiming the Subtraction.

(1) An account holder claiming a subtraction shall file with the income tax return on which the subtraction is claimed, and each subsequent year, whether or not the subtraction is claimed in each subsequent year, until the funds are used for eligible costs, a list of transactions for the account during the taxable year.

(2) On withdrawal of funds from the account, submit to the Comptroller a detailed account of the eligible costs toward which the account funds were applied and a statement of the amount of funds remaining in the account, if any.

(3) The detailed account of the eligible costs described in §C(2) of this regulation shall include:

(a) Copies of statements provided by the account holder’s financial institution; and

(b) The settlement statement related to the purchase of the home in the State by the account holder.

D. Withdrawal for Purposes Other than Eligible Costs.

(1) Except as authorized under §D(2)(a) and (3) of this regulation, if the account holder withdraws any funds for which a subtraction has been claimed from the account for a purpose other than eligible costs for the purchase of a home:

(a) The funds shall be taxed as ordinary income of the account holder for the tax year in which they were withdrawn; and

(b) The account holder shall pay a penalty to the State equal to 10 percent of the amount withdrawn.

(2) Rollovers.

(a) An account holder may withdraw money from the account and deposit the money in a new first-time homebuyer savings account held by a different financial institution or the same financial institution.

(b) An account holder who withdraws funds from an account but does not deposit the funds in a new first-time homebuyer savings account within 60 days of withdrawal shall be subject to the tax and penalty described in §D(1) of this regulation.

(3) A disbursement of any assets of a first-time homebuyer savings account under a filing by an account holder for protection under the United States Bankruptcy Code, 11 U.S.C. §§101—1330, does not subject the account holder to the liabilities described in §D(1) of this regulation.

(4) A use of the account funds to pay a financial institution’s administrative costs is not be considered a withdrawal from the account subject to the provisions of §D(1) of this regulation if the administrative costs:

(a) Are disclosed by the financial institution, in writing, to the account holder at the time the account is opened; and

(b) Do not inure to the benefit of the account holder.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Administrative History: Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)
Administrative History: Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)
Administrative History: Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)
Administrative History: Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)
Administrative History: Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)
Administrative History: Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)
Administrative History: Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)
Administrative History: Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)
Administrative History: Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)
Administrative History: Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

03.04.03 Corporations

COMAR 03.04.03.01 Scope.

A. This chapter provides specific guidance to all corporate entities subject to the Maryland income tax laws.

B. COMAR 03.04.08 applies to banking and similar institutions as defined in that chapter. Corporations not coming within that definition, including subsidiaries or affiliates of banking and similar institutions, shall apportion their income between Maryland and other states as required by applicable regulations and administrative releases of the Comptroller.

C. Banking and nonbanking institutions are required to file a Maryland corporate income tax return if they are engaged in or conducting business in this State. No change is intended by these regulations in existing income tax law or practice with respect to the level of activity sufficient to require the filing of an income tax return, or the apportionment of income to this State.

D. Banking and nonbanking institutions may be required to use a modified apportionment formula under the authority of COMAR 03.04.08.03C if a banking institution, and of Regulation .08E of this chapter if a nonbanking institution.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.02 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Allocation” means the assignment of income to a particular state.

(2) “Apportionment” means the allocation of income between states by the use of a formula.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.03 Corporations Required to File.

A. A corporation, not expressly exempt, having any income allocable to this State, shall file a Maryland corporation income tax return even though it has no Maryland taxable income.

B. Special Requirements. Special requirements apply to the following organizations:

(1) Affiliated corporations which are included in a consolidated federal return shall file separate Maryland returns, and each separate corporation shall report its taxable income without regard to any consolidation for federal income tax purposes;

(2) Real estate investment trusts which qualify as such under the Internal Revenue Code shall be taxable in Maryland to the same extent they are taxable under federal law;

(3) S corporations allowed Subchapter S filing status under the Internal Revenue Code shall file a corporate income tax return to:

(a) Report pass-through items to shareholders, and

(b) Pay tax on income taxable at the corporate level;

(4) Corporate partners of partnerships shall report their share of partnership income or loss on the corporate return;

(5) Corporations exempt from taxation under Internal Revenue Code, §501, with unrelated business taxable income shall file a corporate income tax return to report income to the extent taxable for federal purposes;

(6) Those institutions set forth in Tax-General Article, §8-101(c)(2)(vi), Annotated Code of Maryland, are subject to the following:

(a) The provisions of this chapter, with the exception of Regulation .08 of this chapter, and

(b) The provisions of COMAR 03.04.08.

C. Organizations Exempt from Filing Corporation Income Tax Returns. The following organizations are exempt from filing corporation income tax returns:

(1) Insurance companies within the meaning of Insurance Article, Annotated Code of Maryland;

(2) Common trust funds as defined in Financial Institutions Article, §3-501(b), Annotated Code of Maryland; and

(3) Nonprofit organizations exempt from federal income tax under the Internal Revenue Code, §501(c).

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.04 Filing of Returns.

A. A corporation shall file a corporation income tax return by the 15th day of the 4th month following the end of the tax year or period. The return shall be filed with a copy of the federal return for the corresponding tax year or period.

B. Certain organizations that are afforded a later due date for filing federal returns under the Internal Revenue Code shall be afforded the same later due date for filing Maryland income tax returns.

C. Extension of Time to File.

(1) A corporation unable to file by the due date shall file an Application for Extension to File Corporation Income Tax Return (Form 500E) to be granted an automatic extension of up to 7 months.

(2) The application shall be filed by the original due date and extends only the time allowed to file the income tax return.

(3) Full payment of the expected tax due is required with the application.

D. Signing of Returns. A return shall be signed by a duly authorized officer of the corporation and the tax return preparer if the preparer is other than an employee or officer of the corporation.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.05 Computing the Tax.

A. Accounting Periods. The taxable year or period for which the return is filed shall be the same as that for which the federal return is filed, and in every instance that a federal return is required, a corresponding State return shall be filed.

B. Use of Federal Figures. The starting point for the Maryland return is the taxable income as defined in the Internal Revenue Code and developed on the federal return. Corporations included in a consolidated filing for federal purposes shall file separate Maryland returns and compute separate taxable income.

C. Rate of Tax. The tax rate is 8.25 percent of Maryland taxable income.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.06 Other Forms, Returns, Schedules, and Statements.

A. Copy of Federal Return Required.

(1) Failure to attach the required federal copy to the Maryland return shall constitute a nonfiling.

(2) Corporations included in a consolidated filing for federal purposes shall attach a copy of pages one through five of the actual consolidated return and shall also provide a copy of the columnar schedule of income and expense, and of balance sheet items, reconciling the separate items of each member corporation to the consolidated totals.

B. Reporting of Internal Revenue Service Adjustments.

(1) If at any time the items of federal net taxable income reported for any taxable year or period are adjusted by the Internal Revenue Service (IRS) and will increase Maryland taxable income, a copy of the final IRS adjustment report shall be submitted within 90 days under separate cover.

(2) If an affiliated group of corporations files a consolidated federal return, then a copy of the actual IRS adjustment report shall be submitted and shall include a schedule reconciling the separate adjustments for each member corporation.

(3) A claim for refund based upon a federal adjustment shall be filed within the time provided under Tax-General Article, §13-1104(c), Annotated Code of Maryland.

(4) Notification of a federal audit shall be submitted under separate cover, indicating the corporate name, federal employer identification number, tax year or years involved, and information sufficient to identify the IRS audit and issue or issues.

C. Amended Returns.

(1) To correct a previously filed return, the corporation shall file an amended return and provide an explanation and reconciliation of the changes.

(2) To claim a net operating loss carryback:

(a) The corporation shall attach a copy of the documents required and filed with the IRS; and

(b) A member of a consolidated group shall:

(i) Attach a copy of any related documents required and filed with the IRS for the group, and

(ii) Reconcile the deduction claimed for the separate corporation.

(3) To claim a refund, the corporation shall file an amended return within the time provided under Tax-General Article, §13-1104(c), Annotated Code of Maryland.

D. Registration of Exempt Organizations.

(1) Organizations exempt from taxation under §501 of the Internal Revenue Code shall register with the Comptroller of the Treasury, Revenue Administration Division.

(2) An authorized official of the exempt organization shall register the organization by submitting a copy of the Internal Revenue Service determination letter.

E. Estimated Tax.

(1) A corporation shall make quarterly estimated tax payments during the tax period if the estimated tax for the complete period will exceed $1,000.

(2) Payments of $10,000 or more shall be remitted by immediately available funds pursuant to COMAR 03.01.02.

(3) A corporation shall file Form 500D with remittances by the required installment due dates.

(4) A declaration of estimated income tax payment shall be due by the 15th day of the 4th, 6th, 9th, and 12th month following the beginning of the tax year or period.

(5) The total estimated tax payments for the year shall be at least 90 percent of the tax developed for the current taxable year or 110 percent of the tax developed for the prior tax year.

(6) At least 25 percent of the total estimated tax shall be remitted by each of the four installment due dates.

(7) For a short tax period, the total estimated tax for the taxable period shall be paid equally over the number of installment due dates occurring during the short tax year. However, estimated tax need not be paid for a short period of less than 4 months.

(8) Assessment of interest and penalty for underpayment of estimated tax shall be based on the tax for the current taxable year.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.07 Losses, Audits, and Appeals.

A. Net Operating Loss Deduction.

(1) For the loss year, the net operating loss may be used to offset Maryland modifications.

(2) The deductions for carryback and carryover shall be calculated and claimed following federal income tax provisions, and a modification to the amount of the deductions may not be allowed under Maryland income tax law.

(3) When an affiliated group of corporations files a consolidated return for federal purposes, each separate member corporation shall calculate any net operating loss deduction based on its separate federal taxable income and loss and as if the member corporation was not involved in a consolidated filing and filed a separate federal return.

(4) If a corporation elected to relinquish the entire carryback period for federal purposes, a copy of the federal election shall be submitted with the Maryland return for the loss year.

(5) A net operating loss generated when a corporation is not subject to Maryland income tax law may not be allowed as a deduction to offset Maryland income.

(6) If a liquidated or acquired corporation was not subject to Maryland income tax law when its net operating loss was generated, then the acquiring corporation which is subject to Maryland income tax law may not use the net operating loss of the liquidated or acquired corporation as a deduction to offset Maryland income.

B. Capital Loss Carryover. A capital loss carryover shall be allowed for Maryland filing. However, a capital loss carryback may not be an allowable deduction under Maryland income tax law.

C. Audits. All items reported on the return are subject to audit, verification, and revision. In the event of revision and assessment or reduced refund, the Comptroller shall issue a notice to the corporation.

D. Appeals. A taxpayer may appeal an assessment or denial of a refund by applying for a hearing as provided under COMAR 03.01.01.04.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.08 Apportionment of Income.

A. Corporations engaged in business within and outside the State shall allocate income to reflect the amount attributable to this State.

B. Corporations operating within and outside the State as unitary businesses shall use an apportionment formula to determine the amount of income to be allocated:

(1) All of the factors of the apportionment formula shall be developed as fractions, the numerator of which shall be the total of items in this State during the tax year, and the denominator shall be the total of items everywhere during the tax year.

(2) Each factor shall be separately determined and the number of factors used shall be averaged to arrive at the final apportionment factor.

(3) The items on both numerator and denominator of each factor shall be adjusted by the applicable addition and subtraction adjustments provided under Tax-General Article, Title 10, Subtitle 3, Part II, Annotated Code of Maryland.

Example 1: In computing the net dividend item includible in the denominator of its sales factor, X Company includes the total amount of the dividends that it reported on its federal income tax return. X Company then reduces that amount by its adjustment for dividends for domestic corporations claiming foreign tax credit and by its adjustment for dividends from related foreign corporations. X Company also reduces that amount by the total amount of the special deductions that X Company reported on its federal income tax return.

Example 2: In computing the net interest item includible in the denominator of its sales factor, Y Company includes the total amount of the interest that it reported on its federal income tax return and reduces that amount by its adjustment for income from U.S. obligations.

(4) The items of both numerator and denominator shall be reconciled to the items as categorized and reported on the federal income tax return.

(5) If a return is filed by a corporation operating within and outside the State which reflects a loss with no income to be apportioned, an apportionment factor shall be calculated for the filing to be considered complete.

C. Apportionment Formula.

(1) Corporations operating as a unitary business within and outside the State shall, for tax years beginning before December 31, 2021, generally use a three-factor formula of property, payroll, and sales to determine the part of the corporation’s Maryland modified income derived from or reasonably attributable to trade or business carried on in the State, as follows:

(a) For a taxable year beginning before January 1, 2018, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, payroll factor, and twice the sales factor, and the denominator is four;

(b) For a taxable year beginning after December 31, 2017, but before January 1, 2019, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and three times the sales factor, and the denominator of which is five;

(c) For a taxable year beginning after December 31, 2018, but before January 1, 2020, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and four times the sales factor, and the denominator of which is six;

(d) For a taxable year beginning after December 31, 2019, but before January 1, 2021, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and five times the sales factor, and the denominator of which is seven; and

(e) For a taxable year beginning after December 31, 2020, but before January 1, 2022, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and six times the sales factor, and the denominator of which is eight.

(2) Corporations operating as unitary businesses within and outside the State shall, for a taxable year beginning after December 31, 2021, determine the part of the corporation’s Maryland modified income derived from or reasonably attributable to trade or business carried on in the State by using a single sales factor apportionment formula, by multiplying its Maryland modified income by 100 percent of the sales factor.

(3) A worldwide headquartered company, as defined by Tax-General Article, §10-402(a), Annotated Code of Maryland, may elect to calculate its Maryland modified income derived from or reasonably attributable to trade or business carried on in the State using a three-factor apportionment fraction, the numerator of which is the sum of the property factor, the payroll factor, and twice the sales factor, and the denominator of which is four.

(4) The three factors are described in §C(5)—(7) of this regulation.

(5) The sales factor includes the amounts of income reported during the taxable year as gross receipts or sales, or both (less returns and allowances), dividends and interest, gross rents and royalties, capital gains, and certain other income as follows:

(a) Gross receipts are generally sales of tangible personal property and shall be included in the numerator if the property is delivered or shipped to a purchaser within this State, regardless of f.o.b. point or other conditions of sale.

(b) Sales of property in transit destined to this State also shall be included in the numerator.

(c) Gross receipts from contracting or service-related activities shall be included in the numerator if the receipts are derived from customers within this State as determined in §D of this regulation.

(d) Gross income from intangible items such as dividends, interest, royalties, and capital gains from the sale of intangible property shall be included in the numerator based upon the average of the property and payroll factors.

(e) Gross receipts from the rental, leasing, or licensing of real or tangible personal property shall be included in the numerator if the property is located within this State.

(f) When tangible personal property is in this State for a portion of the tax year, the income received for that portion shall be included in the numerator.

(g) Capital gains from the sale of real and tangible personal property shall be included in the numerator if the property is located within this State. However, ordinary net gain or loss derived from the sale of depreciable assets shall be excluded from the factor.

(h) Other income items shall be considered separately, and the actual treatment shall be dependent upon the nature and type of each item.

(6) The property factor includes owned as well as rented tangible personal property used in the trade or business during the taxable year and shall be included in the numerator if the tangible personal property is located within this State. The following apply:

(a) The properties to which this subsection applies include:

(i) Buildings;

(ii) Equipment;

(iii) Inventory;

(iv) Land;

(v) Machinery; and

(vi) Other tangible assets.

(b) Property owned by a corporation shall be valued at its original cost and shall be reflected in the factor at the average of the tax year's beginning and ending amounts. However, if there are material changes during the tax year and the average is not a fair representation, the average shall be calculated on a monthly or daily basis.

(d) Property under construction during the tax year shall be excluded from the factor until actually placed in service.

(e) Property leased or rented by the corporation shall be included in the factor at a capitalized value as follows:

(i) The expense associated with the privilege of occupying or using the property, including such items as fixed rent, percentage rent, real estate taxes, insurance, and maintenance, shall be multiplied by eight to arrive at the capitalized value;

(ii) Expenses such as gas, electricity, oil, water, or other items normally consumed shall be excluded.

(f) Improvements to the leased or rented property which revert to the owner at the expiration of the lease or rental term shall be amortized and not capitalized. The following apply:

(i) The actual cost of the improvements shall be divided by the number of years remaining for the term of the lease; and

(ii) The result shall be included in the factor for each tax year.

(g) Sublease income shall be included in the sales factor and not used to reduce rental expense.

(h) Nonrental or below market rate rental shall be adjusted to reflect a reasonable market rental rate and then capitalized as provided in §C(6)(e)(i) of this regulation.

(i) Property that has remained idle and has not produced any revenue for a period of 5 or more years may not be included in the property factor.

(7) The payroll factor shall be the amount of compensation paid during the taxable year, as follows:

(a) Compensation is included in the numerator if:

(i) The individual's service is performed entirely within this State, or

(ii) The individual's service is performed both within and without this State but the service performed without this State is incidental to the individual's service within this State;

(b) Compensation is also included in the numerator if:

(i) Some part of the service is performed within this State,

(ii) The base of operations or place from which the service is controlled is not in any state where the service is performed, and

(iii) The individual's residence is in this State.

D. Customers Within this State.

(1) “Customers within this State” shall be determined as provided in this section.

(2) Domicile.

(a) Individuals. Except as provided in this section, a customer to whom a service is provided shall be considered a customer within this State if the customer is an individual domiciled in this State.

Example 1: An attorney, a partner in law firm A located in the District of Columbia, renders legal advice to a domiciliary of Maryland. Assuming sufficient nexus between the law firm and Maryland so as to require the filing of a Maryland income tax return, the fee earned from the service rendered to the Maryland domiciliary is included in the numerator of A's sales factor.

Example 2: An accountant B, whose firm is located within Maryland, performs accounting services for a resident of Pennsylvania. The fee earned from these services is not included in the numerator of B's sales factor.

(b) Business Enterprises.

(i) “Business enterprise” includes a proprietorship, partnership, limited liability partnership, corporation, limited liability company, and any other entity, regardless of how structured or denominated, that is engaged in business.

(ii) A business enterprise shall be considered a customer within this State if the business enterprise is domiciled in this State.

(iii) If the customer is a business enterprise, then the domicile is the state in which is located the office or place of business that provides the principal impetus for the sale. If an office or place of business cannot be identified as providing the principal impetus for the sale, then the domicile shall be the state in which the headquarters or principal place of business management of the customer is located.

Example 2-1: X Company, a subsidiary corporation located in Maryland, administers medical plans on behalf of its parent corporation, which is located in Tennessee. X Company administers these medical plans for individuals that are domiciled in Maryland. The fees paid for these administration services are included in the numerator of X Company's sales factor. This example illustrates that the ultimate customer is determined by the domicile of the individual/business enterprise actually receiving the service.

Example 3: Service provider C contracts with corporation D, an enterprise operating within and outside the State, to redesign the operating software for D's customer billing operation. The principal impetus for this contract is to provide a benefit to the central billing computers. If those computers are located within Maryland, then the revenue earned from these services is included in the numerator of C's sales factor.

Example 4: Service provider E contracts with corporation F, an enterprise operating within and outside the State, to redesign all the operating software of F’s multistate computer network. If no particular office or place of business can be identified as the principal impetus for this contract, then the revenue earned from this contract shall be included in the numerator of E's sales factor only if F's headquarters or principal place of business management is located within Maryland.

(3) Services Related to Real Property. If a person provides a service relating to construction or improvement to real property, then whether the customer is a customer within this State will be determined by the situs of the property.

Example 5: An architect contracts with a nonresident of this State to design a shopping center in this State. The architect shall include in the numerator of the sales factor all revenue received from the customer.

Example 6: A contractor contracts with a resident of Maryland to construct an apartment complex outside of this State. The contractor does not include in the numerator of the sales factor the revenue received from the customer.

(4) Brokerage Services. Receipts derived from securities brokerages services allocable to this State are determined by multiplying the total dollar amount of sales of securities brokerage services by a fraction, the numerator of which is the receipts from securities brokerage services from customers domiciled in this State and the denominator of which is the receipts from securities brokerage services from all customers. Receipts from securities brokerage services include commissions on transactions, the spread earned on principal transactions in which the broker buys or sells from its account, total margin interest paid on behalf of brokerage accounts owned by the broker's customers, and fees and receipts of all kinds from the underwriting of securities. For principal transactions that are part of brokerage receipts, if the income from these transactions can be tied to, or associated with, an identifiable customer that provides the impetus for the transaction, the receipt shall be assigned to the domicile of that customer. If it is impossible to identify or associate a specific customer with a receipt, the receipt shall be excluded from both the numerator and the denominator of the receipts factor. If receipts from brokerage services can be associated with a particular customer, but it is impractical to associate the receipts with the address of the customer, the customer shall be presumed to have a domicile at the branch office that generates transactions for the customer.

Example 7: Broker A executes a transaction on a stock exchange for Customer B, a Maryland domiciliary, selling 100 shares of Corporation X for $1,000 and earning a $50 commission on the transaction. The commission is included in the numerator of A's sales factor.

Example 8: Broker C executes a transaction for Customer E, a domiciliary of Maryland, whereby C sells to E securities from its own account. Broker C's purchase cost is $1,000 and sales price is $1,025. The spread of $25 is included in the numerator of C's sales factor. This example illustrates two principles. First, only net proceeds, not gross proceeds, from principal transactions in which the broker sells from its own account are included in the sales factor. Second, the net amount is included in the sales factor numerator because Customer E, a domiciliary of Maryland, is the principle impetus for the transaction.

(5) Services to Regulated Investment Companies.

(a) Receipts from services that are derived directly or indirectly from the sale of management, distribution, administration, or securities brokerages services to, or on behalf of, a regulated investment company or its beneficial owners (including receipts derived directly or indirectly from trustees, sponsors, or participants of employee benefit plans that have accounts in a regulated investment company) shall be allocated to this State to the extent that shareholders of the regulated investment company are domiciled in this State. A separate computation shall be made with respect to the receipts derived from each regulated investment company. The total amount of receipts derived from each regulated investment company which are allocable to this State shall be equal to the total receipts so derived multiplied by a fraction:

(i) The numerator of which is the average of the sum of the beginning-of-the-year and end-of-the-year number of shares owned by the regulated investment company share-holders domiciled in this State; and

(ii) The denominator of which is the average of the sum of the beginning-of-the-year and end-of-the-year number of shares owned by all shareholders.

(b) For purposes of the fraction, the year shall be the taxable year of the regulated investment company that ends with or within the taxable year of the taxpayer.

(c) “Domicile” means the shareholder's mailing address on the records of the regulated investment company. If the regulated investment company or the person providing management services to the regulated investment company has actual knowledge that the shareholder's primary residence or principal place of business is different than the shareholder's mailing address, then the shareholder's primary residence or principal place of business is the shareholder's domicile. If the shareholder's address is not known or determinable and it is impracticable to obtain this information, then the domicile of the shareholder will be the location or domicile of the business entity that provides the impetus for the transaction.

Example 9: Mutual Fund X is an investment option in a §401(k) plan sponsored by Company Z located and domiciled in Ohio, but the mutual fund does not maintain addresses of the plan participants. The “customer” and associated receipts would be domiciled in Ohio. If the Mutual Fund does maintain addresses of the plan participants, the “customer” and associated receipts would be assigned to Maryland if the address of the plan participant is in Maryland.

(6) Broadcast and Print Media. All revenue, including advertising receipts, derived from print and broadcast media shall be included in the numerator of the sales factor based on a reasonable estimate of the Maryland component of the audience for the broadcaster or publisher. In the case of print media, audience shall be measured by circulation.

Example 10: A radio station in the District of Columbia regularly solicits business in Maryland and broadcasts its signal into Maryland. The station subscribes to a ratings service that enables it to demonstrate to its advertisers the location, size, and demographics of its listening audience. The percentage of the audience that represents the Maryland component of the total audience is applied to total revenue to determine the Maryland sales.

Example 11: A newspaper is engaged in business in both Maryland and the District of Columbia. The amount of its total revenue to be included in the Maryland sales factor numerator is determined based on the newspaper's circulation. The percentage of total circulation attributable to Maryland is applied to total revenue to determine the Maryland sales.

(7) Processing or Similar Services to Business Customers. If a business enterprise provides processing or similar services to a customer having a location in more than one state, then the business enterprise's customers within this State are determined by the point of sale between the ultimate consumer and the business enterprise's customer.

Example 12: A credit card processing company contracts with a major retailer operating within and outside the State. The processor shall include in the numerator of its sales factor all revenue received from the retailer derived from sales by the retailer in this State.

E. Other Apportionment Methods.

(1) A corporation engaged primarily in leasing or rental operations shall use an equally weighted two-factor formula of receipts and property, except that receipts from intangible items shall be excluded.

(2) Corporations engaged primarily in certain types of transportation shall use a one-factor formula as described below to determine the amount of income allocable to this State:

(a) Trucks (Motorfreight Carriers). Number of miles traveled on roads in-State compared to the number of miles traveled on roads everywhere.

(b) Railroads. Number of miles traveled on tracks in-State compared to the number of miles traveled on tracks everywhere.

(c) Ships. Number of days spent in ports and on waterways in-State compared to the number of days spent in ports and on waterways everywhere.

F. Special Rules.

(1) If an apportionment formula does not fairly represent the extent of a corporation's activity in this State, the Comptroller may alter the formula or its components.

(2) A corporation's share of partnership or joint venture receipts, property, and wages shall be included in the apportionment formula:

(a) To the extent of the factors required; and

(b) In the same manner as if they were direct receipts, property, and wages of the corporation.

(3) Separate accounting may be allowed only if:

(a) It is practicable; and

(b) The activity of the corporation within this State is nonunitary.

G. Airline Industry.

(1) In this section, the following terms have the meanings indicated:

(a) “Departures” means all takeoffs, whether scheduled or nonscheduled flights, that occur during revenue service.

(b) “Flight equipment” means aircraft and their integral components.

(i) “Originating passengers” means passengers first received in air travel as reported on the Department of Transportation “Passenger Origin and Destination Survey Report.”

(ii) “Originating passengers” does not include enplanements occurring on flight changes en route.

(d) “Originating tons” means loaded or short tons (2,000 pounds) of cargo at the beginning of a flight.

(e) “Value” means the original cost of real property or tangible personal property and, in the case of rented or leased property, value means eight times the net annual rental or lease expense.

(2) Corporations engaged primarily in the airline industry shall use a three-factor formula of sales, property, and payroll to determine the amount of income allocable to this State.

(3) Sales Factor.

(a) The numerator of the sales factor is the sum of the passenger revenue and freight revenue allocable to this State for the taxable year. Passenger revenue is computed by multiplying passenger revenue everywhere by the ratio of the number of originating passengers in Maryland compared to the number of originating passengers everywhere. Freight revenue is computed by multiplying freight revenue everywhere by the ratio of originating tons in this State compared to originating tons everywhere.

(b) The denominator of the sales factor is the sum of passenger revenue everywhere plus freight revenue everywhere.

(4) Property Factor.

(a) The numerator of the property factor is the sum of the average value of real property and tangible personal property owned, rented, and used in this State during the taxable year plus the value of flight equipment allocable to this State. The allocation of the value of flight equipment is determined by the following:

(i) 50 percent times the air miles in this State over the air miles everywhere times the value of flight equipment everywhere; plus

(ii) 50 percent times the departures from this State over the departures everywhere times the value of flight equipment everywhere.

(b) The denominator of the property factor is the sum of the average value of all real property and tangible personal property owned and rented everywhere, including the value of all flight equipment.

(5) Payroll Factor.

(a) The numerator of the payroll factor is the total amount paid as compensation for services performed in this State plus flight crew compensation allocable to this State. The allocation of flight crew compensation allocable to this State is determined by the following:

(i) 50 percent times the air miles in this State over the air miles everywhere times flight crew compensation everywhere; plus

(ii) 50 percent times the departures from this State over the departures everywhere times flight crew compensation everywhere.

(b) The denominator of the payroll factor is the total payroll everywhere for the taxable year.

(6) The final apportionment factor is arrived at by averaging the sum of the separately computed sales, property, and payroll factors.

Cross References

03.04.02.05C(2)

03.04.03.01D

03.04.03.03B(6)(a)

03.04.03.09D

03.04.03.09F(2)

03.04.03.10F(2)(a)

03.04.07.02D(1)(a)

03.04.07.02D(2)(a)

03.04.10.01B(8)

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.09 Apportionment of Income — Motion Picture and Television Film Producers and Television Networks.

A. Scope.

(1) This regulation applies to:

(a) Motion picture and television film producers and affiliated distribution companies;

(b) Producers of television commercials;

(d) Independent television stations, to the extent they are members of a chain of commonly owned stations all of which operate as network affiliates or all of which are unaffiliated with a network but which operate:

(i) Collectively in purchasing properties for telecast or in marketing air time, or

(ii) As a producer.

(2) This regulation applies to taxable years beginning after December 31, 1998.

B. In this regulation, the following terms have the meanings indicated:

(1) Film.

(a) “Film” means the physical embodiment of a play, story, or other literary, commercial, educational, or artistic work as a motion picture, video tape, disc, or other similar medium, except that it does not include news or sports films produced for telecast.

(b) “Film” does not include video cassettes or discs intended for home viewing.

(2) “Release date” means the date on which a film is placed in service as follows:

(a) A film is placed in service when it is first telecast or exhibited to the primary audience for which the film was created;

(b) A motion picture film is placed in service when it is first publicly exhibited for entertainment purposes;

(d) Each episode of a television series is placed in service when it is first telecast; and

(e) A film is not placed in service merely because it is completed and therefore in a condition or state of readiness and availability for telecast or exhibition, or merely because it is telecast or exhibited to prospective exhibitors, sponsors, or purchasers, or is shown in a “sneak preview” before a select audience.

(3) “Rent” includes license fees for the exhibition or telecast of films.

(4) “Tangible personal property”, whether owned or rented, includes but is not limited to sets, props, wardrobes, and other similar equipment or property.

(5) “Subscriber” means the individual residence or other outlet which is the ultimate recipient of the transmission of a subscription television telecaster.

(6) “Telecast” means the transmission of an electronic signal by radiowaves or microwaves or by wires, lines, coaxial cables, wave guides, or other tangible conduits of communication.

C. Films.

(1) Each episode of a series of films produced for television shall constitute a separate film, notwithstanding that the series relates to the same principal subject and is produced during one or more television seasons.

(2) A “film” is deemed to be tangible personal property.

D. Apportionment of Business Income. The property, payroll, and sales factor of the apportionment formula for motion picture and television film producers and television networks is computed pursuant to Tax-General Article, §10-402, Annotated Code of Maryland, and Regulation .08 of this chapter, except as provided in this regulation.

E. Property Factor.

(1) In the case of rented studios, the net annual rental rate includes only the amount of the basic or flat rental charge by the studio for the use of a stage and other permanent equipment such as sound recording equipment, and similar equipment except that additional equipment rented from other sources or from the studio not covered in the basic or flat rental charge and used for 1 week or longer (even though rented on a day-to-day basis) are included. Lump-sum net rental payments for a period which encompasses more than single income year are assigned ratably over the rental period.

(2) The value of films:

(a) Is the original cost of producing the film as determined for federal income tax purposes, before any adjustment for federal credits which have not been claimed for state purposes; and

(b) Includes talent salaries.

(3) The value of a film is not included in the property factor until its release date.

(4) Video cassettes and discs are included in the property factor at their inventory cost as shown in the taxpayer's books and records.

(5) Denominator.

(a) All real property and tangible personal property (other than films), whether owned or rented, which is used in the business, are included in the denominator.

(b) Films are included in the property factor at original cost for 12 years beginning with the release date.

(c) Films of a topical nature including news or current event programs, sporting events, or interview shows are included in the property factor at original cost for 1 year beginning with the release date.

(d) All films, other than those included in the denominator under §E(5)(b) and (c) of this regulation, are aggregated and treated as a single film property which is included in the property factor. This property is valued at eight times the gross receipts generated during the income year from theater distribution, network television, television syndication, cable television, subscription television, and the marketing of video cassettes and discs through licensing or direct selling, or similar receipts, but not in an amount greater than the total original cost of the aggregated film property.

(6) Numerator.

(a) If tangible personal property (other than films) is located or used in this State for part of the income year, its value is determined by applying the ratio which the number of days the property is located or used in this State bears to the total number of days the property was owned or rented during the taxable year.

(b) The total value of films included in the property factor under §E(5) of this regulation is attributed to this State in the same ratio as the total Maryland receipts from these films, as determined in §G(1)—(3) of this regulation pertaining to the sales factor, bears to the total of receipts of these films everywhere.

F. Payroll Factor.

(1) Denominator.

(a) The denominator includes all compensation paid to employees during the taxable year, including talent salaries and residual and profit participation payments.

(b) The amount paid to a corporation for providing the services of an actor or director who is an employee of the corporation, or for loaning the services of an actor or director who is under contract with the corporation, is, if substantial, included in the producer's payroll factor as if the amount paid was compensation paid to an employee of the producer.

(2) Numerator. Compensation of employees engaged in the production of a film on location is attributed to this State in the same ratio as the total Maryland receipts from the films, as determined in §G(1)—(3) of this regulation pertaining to the sales factor, bears to the total receipts everywhere. Compensation of all other employees is governed by Regulation .08C(5) of this chapter.

G. Sales Factor.

(1) The numerator includes all gross receipts of the taxpayer from sources within this State including the following:

(a) Gross receipts from films in release to theaters and television stations located in this State;

(b) Gross receipts from films in release to or by a television network for network telecast in the ratio that the audience for the network stations (owned and affiliated) located in Maryland bears to the total audience for all network stations (owned and affiliated) everywhere;

(c) Gross receipts from films in release to subscription television telecasters in the ratio that the subscribers for the telecaster located in Maryland bears to the total subscribers of the telecaster everywhere; and

(d) Receipts from sales and rentals of video cassettes and discs as provided in Regulation .08C(3)(a), (b), and (e) of this chapter.

(2) Under §G(1)(b) of this regulation, the audience is determined by rate card values published annually by market surveys or other industry publications, or, if none are available, by population data published by the U.S. Bureau of the Census.

(3) Under §G(1)(c) of this regulation, if the number of subscribers cannot be determined accurately from records maintained by the taxpayer, then the ratio is determined on the basis of the applicable year’s statistics on subscribers published by market surveys or other industry publications, or, if none are available, by population data published by the U.S. Bureau of the Census for all states in which the telecaster has subscribers.

H. Making and Revoking Election for Exclusion from this Regulation.

(1) A company described in §A(1) of this regulation shall apportion its income as set forth in this regulation unless the company makes an election to be excluded from the requirements of this regulation.

(2) A company doing business in Maryland on or before the effective date of this regulation that wishes to be excluded from the requirements of this regulation must make the election for exclusion on or before the due date, including an extended due date, of the company's original tax return for its first taxable year beginning on or after January 1, 1999.

(3) A company that begins doing business in Maryland after the effective date of this regulation and that wishes to be excluded from the requirements of this regulation must make the election for exclusion on or before the due date, including an extended due date, of the company's first original income tax return required to be filed with the Comptroller.

(4) An electing company shall make the election by attaching a statement to its tax return for the year for which the election is made. This election shall contain the following information:

(a) The name of the electing company;

(b) The address of the electing company;

(d) A statement to the effect that the company is electing to be excluded from the apportionment of income as required in this regulation.

(5) A company is deemed to have made an election to apportion its income consistent with the principles set forth in this regulation if the company does not make an election as set forth in §H(1)—(4) of this regulation.

(6) Revocation of Election.

(a) An election under this regulation may be revoked by the electing company at any time by attaching a statement to its tax return for the year for which the revocation is made. The revocation shall contain the following information:

(i) The name of the revoking company;

(ii) The address of the revoking company;

(iii) The taxpayer identification number of the revoking company; and

(iv) A statement to the effect that the company is revoking its election to be excluded from the apportionment of income as required in this regulation.

(b) A company that has revoked its election under §H(6) of this regulation may not thereafter elect to be excluded from the requirements of this regulation.

(7) An election made by one member of an affiliated group is not binding on any other member of the group. Each separate entity shall file its own election or revocation.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.10 Apportionment of Income—Single Sales Factor Apportionment for Manufacturing Corporations.

A. Scope. This regulation provides specific guidelines for manufacturing corporations subject to the Maryland income tax laws.

B. In this regulation, the following terms have the meanings indicated:

(1) Manufacturing Corporation.

(a) “Manufacturing corporation” means a domestic or foreign corporation that is primarily engaged in activities that, in accordance with the North American Industrial Classification System, would be included in sector 11, 31, 32, or 33.

(b) “Manufacturing corporation” does not include:

(i) A refiner, as defined in Business Regulation Article, §10-101, Annotated Code of Maryland;

(ii) An affiliated or commonly controlled corporation that engages in activities on behalf of a manufacturing corporation, either directly or indirectly; or

(iii) An affiliated or unaffiliated service provider.

(2) “North American Industrial Classification System (NAICS)” means the North American Industrial Classification System, United States Manual, United States Office of Management and Budget, 1997 Edition.

C. Classification as a Manufacturing Corporation.

(1) To be classified as a manufacturing corporation, the requisite activities of the NAICS code shall be performed directly by the entity using the one-factor formula. While it is not required that entities using the one-factor formula perform all elements of a vertically integrated manufacturing process, it is required that the activities leading to their classification as a manufacturing corporation be performed by the corporation, and not by related or unrelated entities.

(2) Examples.

(a) The operation of the criteria in §C(1) of this regulation is shown by §C (2) (b)—(d) of this regulation.

(b) X Company sells goods that are manufactured under cost plus contracts and service agreements by affiliated subsidiaries and unaffiliated companies. X Company's only activities are related to storage and transportation of goods, sales, and general headquarters management. X Company is not a manufacturing corporation within the meaning of this regulation.

(c) Y Company sells motorcycles produced from parts such as engines, frames, and gears that it purchases from a variety of affiliated and unaffiliated suppliers. It assembles these parts into finished products for resale using its own employees to do so. Y Company is a manufacturing corporation within the meaning of this regulation.

(d) Z Company manufactures, sells, and installs custom and off-the-shelf cabinets. Z Company is a manufacturing corporation within the meaning of this regulation. C Contractor purchases custom and off-the-shelf cabinets for its customers and installs the cabinets in its customers' homes. Although C Contractor may assemble the off-the-shelf cabinets and install them, C Contractor is not a manufacturing corporation within the meaning of this regulation.

D. Primarily Engaged.

(1) A manufacturing corporation is primarily engaged in activities that would be included in NAICS sector 11, 31, 32, or 33 if:

(a) More than 50 percent of the corporation's sales are derived from activities from one or more of these sectors; and

(b) Line 1c of the corporation's federal income tax return (sales) are more than 50 percent of line 11 of the corporation's federal income tax return (total income).

(2) Sales, as determined under this section, include all of the corporation's gross receipts or sales, less returns and allowances, as reported on line 1c of the corporation's federal income tax return.

(3) The sales factor of a company using a one-factor formula as required by this regulation is determined as follows:

(a) Sales of tangible personal property shall be allocated to the numerator or denominator of the factor by the same methods and rules applied in COMAR 03.04.03.08C(3)(a) and (b);

(b) Gross receipts from the rental, leasing, or licensing of real or tangible personal property shall be allocated to the numerator or the denominator by the same methods and rules applied in COMAR 03.04.03.08C(3)(e) and (f);

(c) Service income shall be allocated to the numerator or denominator by the same methods and rules applied in COMAR 03.04.03.08C(3)(c);

(d) Gross receipts from intangible items such as interest, royalties, capital gains, including capital gains from sales of tangible personal property, and ordinary gains and losses shall be excluded from the numerator and denominator; and

(e) Other income items shall be considered separately and the actual treatment shall be dependent upon the nature and type of each item.

E. Apportionment Method. If a manufacturing corporation carries on its trade or business within and outside of the State and the trade or business is a unitary business, the part of the corporation's Maryland modified income derived from or reasonably attributable to trade or business carried on in the State shall be determined using a single sales factor apportionment formula, by multiplying its Maryland modified income by 100 percent of the sales factor.

F. Tax Return Reporting.

(1) NAICS Code.

(a) In filing its tax return for each year, a manufacturing corporation shall certify that the NAICS code reported on its Maryland tax return is consistent with that reported to other government agencies and accurately reflects the primary activities of the corporation.

(b) If the Comptroller determines that a corporation has submitted information that incorrectly classifies the corporation as a manufacturing corporation, the Comptroller shall reclassify the corporation in an appropriate manner.

(2) For each taxable year beginning after December 31, 2005, but before January 1, 2011, a manufacturing corporation that has more than 25 employees and apportions its income under this regulation shall attach to its Maryland tax return a report containing the following information as of the last day of the taxable year:

(a) The difference in tax owed as a result of using the single sales factor apportionment method under this regulation as compared to the tax owed using the three-factor, double-weighted sales factor apportionment method as set forth in COMAR 03.04.03.08, in effect for the last taxable year beginning on or before December 31, 2000;

(b) The volume of sales in the State and worldwide;

(d) The book value of plant, land, and equipment in the State and worldwide.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

COMAR 03.04.03.11 Donations to Diaper Banks and Other Charitable Entities.

A. Definitions.

(1) In this regulation, the following terms have the meanings indicated.

(2) Terms Defined.

(a) “Diaper bank” means a nonprofit organization located in the State that:

(i) Is qualified as tax exempt under §501(c)(3) of the Internal Revenue Code;

(ii) Is established and operating primarily for the purpose of collecting or purchasing disposable diapers or other hygiene products for infants or children; and

(iii) Distributes those diapers or hygiene products through schools, health care facilities, government agencies, or other nonprofit entities for eventual distribution to individuals free of charge.

(b) “Donation” means an irrevocable gift of:

(i) Disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products; or

(ii) Cash that is specifically designated for the purchase of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products.

(c) “Feminine personal hygiene products” means sanitary pads, tampons, menstrual sponges, menstrual cups, or other similar feminine hygiene products, whether reusable or disposable.

B. Subtraction for Corporations.

(1) For any taxable year beginning after December 31, 2020, but before January 1, 2024, a corporation may subtract up to $1,000 of donations made by the taxpayer during any taxable year to a qualified charitable entity from federal taxable income to determine Maryland modified income.

(a) The name of each qualified charitable entity to which a donation was made;

(b) The value of the donation to each qualified charitable entity identified in §B(2)(a) of this regulation, which the Comptroller may verify with the qualified charitable entity; and

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective January 1, 1998 (24:12 Md. R. 861); June 25, 2001 (28:12 Md. R. 1103)
Administrative History: Regulation .01E repealed effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective January 1, 1998 (24:12 Md. R. 861); January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .04A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04C amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .05C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .06A amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .06B, C amended effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .06D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06E amended effective December 22, 2003 (30:25 Md. R. 1844); July 8, 2013 (40:13 Md. R. 1073)
Administrative History: Regulation .07A amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .07D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .08 amended effective January 1, 1998 (24:26 Md. R. 1754); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08C amended effective October 12, 1992 (19:20 Md. R. 1813); October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08D amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .08G adopted effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .09 adopted effective April 3, 2000 (27:6 Md. R. 639)
Administrative History: Regulation .09G amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .10 adopted effective March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .10F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .11 adopted effective March 21, 2022 (49:6 Md. R. 404)
Authority: Tax-General Article, §§2-103 and 10-306.1(h), Annotated Code of Maryland

03.04.04 Special

COMAR 03.04.04.01 Order of Payment for Unpaid Income Tax.

A. Income tax payments received by the Comptroller shall be applied as follows:

(1) Payments accompanying returns shall be applied to the period covered by the return in the following manner:

(a) First to any penalty;

(b) Second to accrued interest; and

(2) All other payments shall be applied to the earliest delinquent tax year in the following manner:

(a) First to any penalty;

(b) Second to accrued interest; and

B. A refund of income tax due a taxpayer shall be applied first as provided for in §A(2) of this regulation, and then in the following order of priority:

(1) To any debt collection intercept under COMAR 03.04.05 or 03.04.06; and

(2) To the taxpayer of any remaining balance.

History

Administrative History: Effective date: January 9, 1989 (15:27 Md. R. 3126)
Administrative History: Regulation .01 amended effective August 20, 1990 (17:16 Md. R. 1989); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .02 repealed effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03H adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 repealed effective October 9, 2006 (33:20 Md. R. 1612)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.04.05 Tax Refund Intercept Program — Delinquent Debts

COMAR 03.04.05.01 Definitions.

A. “Central Collection Unit” means the Central Collection Unit of the Department of Budget and Management.

B. “Certify” means to furnish to the Comptroller the names, with other identification including address, Social Security or federal tax identification number, and amount of debt of debtors owing money to the State.

C. “Comptroller” means the Comptroller of the Treasury.

D. “Debt” means any liquidated sum due and owing any State agency which has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there is an outstanding judgment for that sum.

E. “Intercept” means the action of the Comptroller of withholding all or part of a tax refund due a taxpayer and remitting it to the Central Collection Unit.

F. “Debtor” means any individual, fiduciary, or business entity which may be entitled to receive a Maryland income tax refund and which owes money to, or has a delinquent account with, any State agency which has not been adjudged satisfied by court order, set aside by court order, or discharged in bankruptcy. “Debtor” and “taxpayer” are synonymous, when a match of names has been made by the Comptroller.

G. “Refund” means any taxpayer's Maryland income tax refund.

H. “Review officer” means a staff person designated by the Central Collection Unit to conduct hearings and to render decisions as described in this chapter.

I. “State agency” means any agency, association, board, bureau, college, commission, committee, council, foundation, fund, department, institute, institution, public corporation, service, trust, university, or other unit of State government, including any subunit of these agencies.

History

Administrative History: Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management — see COMAR 17.01.02)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .03C amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03D amended effective March 21, 2011 (38:6 Md. R. 393)
Authority: Tax-General Article, §§2-103 and 13-919, Annotated Code of Maryland

COMAR 03.04.05.02 Duties of the Central Collection Unit.

A. The Central Collection Unit may certify to the Comptroller the name of any debtor:

(1) Against whom it has obtained a judgment in any court; or

(2) Whose account has been referred to the Central Collection Unit in accordance with COMAR 17.01.01 by an educational institution to which the debtor owes a debt for unpaid tuition, fees, or education loans.

B. The Central Collection Unit may not certify any account with a balance of $25 or less.

C. The certification shall be made on or before the first day of November for the tax refund payable the following year. Each certification shall provide the name, address, Social Security or federal identification number, and any known aliases of the debtor certified. It shall also provide the Central Collection Unit sequence number and the total amount of the debt.

D. At least 30 calendar days before certification of a debt, the Central Collection Unit shall send the debtor written notice of the intention to certify the debt. This notice shall also advise the debtor of:

(1) The amount of the debt;

(2) The basis for the debt;

(3) The debtor's right to request an investigation of the validity of the debt;

(4) His right to contest any adverse determination in a hearing before the Central Collection Unit; and

(5) His right to judicial appeal in accordance with the Administrative Procedure Act.

History

Administrative History: Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management — see COMAR 17.01.02)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .03C amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03D amended effective March 21, 2011 (38:6 Md. R. 393)
Authority: Tax-General Article, §§2-103 and 13-919, Annotated Code of Maryland

COMAR 03.04.05.03 Duties of the Comptroller.

A. As frequently as practical, the Comptroller shall compare the names of the debtors certified by the Central Collection Unit with the names of taxpayers who file tax returns and are entitled to a tax refund.

B. If a match is made between a taxpayer eligible for tax refund and a certified debtor, the Comptroller shall pay the refund to the Central Collection Unit, but only to the extent of the amount of the debt certified. Any refund in excess of a certified debt shall be paid by the Comptroller to the debtor.

C. If a match occurs with one of the parties to a joint tax return, the Comptroller shall withhold only the portion of the refund attributable to the debtor.

D. The Comptroller shall remit to the Central Collection Unit payments withheld pursuant to this chapter. The Comptroller shall also provide the Central Collection Unit with a list identifying the debtors for whom remittance is made and the debtors for whom the Comptroller has determined that no intercept can be made. The list shall include each debtor's name, address, Social Security number or federal tax identification number, and the Central Collection Unit account number.

E. The Comptroller shall notify a debtor for whom an intercept is made of the amount paid to the Central Collection Unit and of his right to request an investigation by the Central Collection Unit of the validity of the debt and to request an administrative hearing subject to judicial review in accordance with the Administrative Procedure Act.

F. The Comptroller shall delete a certified name or change names certified when instructed to do so by the Central Collection Unit.

History

Administrative History: Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management — see COMAR 17.01.02)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .03C amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03D amended effective March 21, 2011 (38:6 Md. R. 393)
Authority: Tax-General Article, §§2-103 and 13-919, Annotated Code of Maryland

COMAR 03.04.05.04 Investigation.

A. Within 15 days of the notice of the Central Collection Unit's intention to certify his name or of the Comptroller's having intercepted his refund, a debtor has the right to request an investigation by the Central Collection Unit if the debtor disputes the validity or the amount of the debt.

B. The Central Collection Unit shall submit to the debtor a report of its findings within 15 days from the date that the request for investigation was received. The report shall include a notice of the right to request a hearing on the findings and the method of doing so in accordance with the Administrative Procedure Act.

C. If the investigation results in the reduction or elimination of the debt, the Central Collection Unit shall take corrective action as necessary, by correcting the certification, discontinuing the certification procedures, or remitting to the debtor any intercepted amounts in excess of the debt. Corrective action shall be taken within 30 days of the date on which the Central Collection Unit completes a report of its findings.

History

Administrative History: Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management — see COMAR 17.01.02)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .03C amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03D amended effective March 21, 2011 (38:6 Md. R. 393)
Authority: Tax-General Article, §§2-103 and 13-919, Annotated Code of Maryland

COMAR 03.04.05.05 Administrative Hearing.

A. A debtor may contest the findings of the investigation as to the validity and the amount of the debt in a hearing before the Central Collection Unit. Any request for a hearing shall be submitted in writing to the Central Collection Unit within 30 days of the date of which the investigation report was mailed to the debtor.

B. In the hearing before the Central Collection Unit, the debtor may not raise any issue regarding the amount of tax refund otherwise due the taxpayer. This restriction does not prejudice any rights available to the debtor under the tax laws.

C. The Central Collection Unit may deny a request for a hearing if the:

(1) Appeal is not filed timely and no good cause for the delay is shown;

(2) Issues raised in the appeal have been adjudicated by a court; or

(3) Issues raised in an intercept appeal have been adjudicated on an appeal of the certification and no new law or evidence has been introduced.

D. Conduct of Hearings.

(1) Within 15 days of receipt of a timely request for a hearing, the debtor shall be notified of the hearing date. The Central Collection Unit shall designate the place for a hearing and shall notify the appellant of it at least 5 days in advance. If the appellant notifies the review officer that either the date or place designated is not convenient and requests a new date or place for the hearing and gives a valid reason for so requesting, the review officer may designate another date and place.

(2) The debtor may waive an oral hearing date, in which case the hearing shall be conducted by a review of the record. A review of the record shall consist of a review of the relevant collection records and any written evidence submitted by the debtor.

(3) At any hearing, the debtor has the right to have an attorney or other representative present to assist him.

(4) The debtor has the right to present witnesses, documentary evidence, and oral argument, and to examine any documents presented by others as evidence at the hearing and to cross-examine any witness.

(5) The debtor may not raise any issues in the hearing that have been previously litigated, whether in court or in an administrative hearing. The review officer shall make a record, containing the substance of what happened at the hearing, to be retained by the Central Collection Unit. This record, together with all papers filed in the proceedings and the review officer's findings and conclusions, and decisions, constitutes the exclusive record and shall be available for review by the debtor or representative at any reasonable time for a period of 2 years or until all litigation on the intercept is ended, whichever is greater.

(6) The State agency which referred the debt to the Central Collection Unit may participate in the hearing.

(7) A hearing request may be withdrawn by the debtor or representative at any time.

(8) A hearing request is considered abandoned if the debtor and his representative fail to appear at the hearing and fail to notify the Central Collection Unit within 5 days of the original hearing date of a desire to pursue the appeal.

E. Decisions.

(1) The review officer shall prepare a written summary of findings of fact and conclusions of law based exclusively on the record and shall make a decision upon those findings.

(2) The date of the hearing is the date for calculating the amount of any debt considered in the decision.

(3) If, in the case of a hearing on certification, the review officer finds that the debtor is incorrectly certified, the review officer shall instruct the Comptroller to delete the debtor's name from the certification list, or to reduce the amount of certified debt, whichever is appropriate.

(4) In the case of a hearing on an intercept, if the review officer decides that no debt exists, the Central Collection Unit shall pay the full tax refund to the taxpayer within 5 days of the date of that determination. If the review officer determines that the tax refund remitted to the Central Collection Unit is in excess of the amount of the debt, the Central Collection Unit shall return the excess to the debtor within 30 days of the date of the decision.

F. Judicial Appeal. A taxpayer may appeal the review officer's decision in accordance with the Administrative Procedure Act.

History

Administrative History: Effective date: November 8, 1982 (9:22 Md. R. 2198) (jointly promulgated with the Department of Budget and Management — see COMAR 17.01.02)
Administrative History: ——————
Administrative History: Chapter recodified from COMAR 03.04.03 to COMAR 03.04.05 effective October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulation .01A amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .01B, G amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .02C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .03C amended effective October 9, 2006 (33:20 Md. R. 1612)
Administrative History: Regulation .03D amended effective March 21, 2011 (38:6 Md. R. 393)
Authority: Tax-General Article, §§2-103 and 13-919, Annotated Code of Maryland

03.04.06 Tax Refund Intercept Program—Child Support

COMAR 03.04.06.01 Purpose and Scope.

For regulations describing the procedures for the State Tax Refund Intercept Program, see COMAR 07.07.08.

History

Administrative History: Effective date: October 3, 1988 (15:20 Md. R. 2333)
Administrative History: Regulations .01—.03 repealed and new Regulation .01 adopted effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103; Family Law Article, §10-113; Annotated Code of Maryland

03.04.07 Pass-Through Entity Tax

COMAR 03.04.07.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Distributable cash flow” has the meaning stated in Tax-General Article, §10-102.1(a)(2), Annotated Code of Maryland.

(2) “Distributive share of partnership income” means the total distributive share of income (loss) items as reported on Schedule K of the federal partnership return, Form 1065, less interest from U.S. obligations.

(3) “Member” has the meaning stated in Tax-General Article, §10-102.1(a)(4), Annotated Code of Maryland.

(4) “Multistate pass-through entity” means a pass-through entity doing business within and outside the State.

(5) “Nonresident entity” has the meaning stated in Tax-General Article, §10-102.1(a)(5), Annotated Code of Maryland.

(6) “Nonresident member” includes, unless specifically designated elsewhere, a nonresident individual member and a nonresident entity member.

(7) “Nonresident taxable income” means:

(a) For a pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership), the total nonresident members' share of the distributive share of partnership income allocated to this State; and

(b) For a pass-through entity that is an S corporation, the total nonresident members' pro rata share of S corporation income allocated to this State.

(8) “Pass-through entity”, unless specifically designated elsewhere, has the meaning stated in Tax-General Article, §10-102.1(a)(7), Annotated Code of Maryland.

(9) “Pass-through entity's taxable income” means the portion of a pass-through entity's income under the federal Internal Revenue Code, calculated without regard to any deduction for taxes based on net income that are imposed by any state or political subdivision of a state, that is derived from or reasonably attributable to the trade or business of the pass-through entity in this State.

(10) “Pro rata share of S corporation income” means the total of the pro rata share of income (loss) items reported on Schedule K of Form 1120S, U.S. Income Tax Return for an S corporation, less interest from U.S. obligations.

Cross References

03.04.02.04C(3)(f)(i)

03.04.02.04C(3)(f)(ii)

03.04.02.04C(3)(g)(i)

03.04.02.04C(3)(g)(ii)

History

Administrative History: Effective date: January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: ——————
Administrative History: Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .05 amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

COMAR 03.04.07.02 Imposition and Computation of Tax.

A. Imposition of Tax on Nonresident Members.

(1) A tax is imposed on a pass-through entity that:

(a) Has a nonresident member;

(b) Has nonresident taxable income for the taxable year; and

(c) Does not elect to pay the tax with respect to the distributive shares or pro rata shares of all members of the pass-through entity under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland.

B. The tax paid under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, with respect to nonresident members' distributive or pro rata shares of income shall be treated as a tax imposed on the nonresident member that is paid by the pass-through entity on behalf of the nonresident member.

C. Election to Pay Tax with Respect to All Members

(1) A pass-through entity may elect to pay tax on the distributive or pro rata shares of all members of the pass-through entity under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland.

(2) When a pass-through entity elects to pay tax on the distributive or pro rata shares of all members of the pass-through entity under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, the tax shall be treated as a tax on the pass-through entity itself.

D. Allocation of Income for a Multistate Pass-Through Entity.

(1) A multistate pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership) shall allocate income to this State using:

(a) The apportionment formula for corporations under COMAR 03.04.03.08 A—E; or

(b) Separate accounting.

(2) A multistate pass-through entity that is an S corporation shall allocate income to this State using:

(a) The apportionment formula for corporations under COMAR 03.04.03.08 A—E; or

(b) Separate accounting, but this method is only allowable if the business activity of the S corporation within this State is not unitary.

E. Amount of Tax.

(1) Calculation of Nonresident Tax for Pass-Through Entities Paying Tax with Respect to Nonresident Members' Distributive or Pro Rata Shares Under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland.

(a) If the pass-through entity has one or more nonresident members that are individuals, and does not elect to pay the tax with respect to the distributive or pro rata shares of all members under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, the amount of tax is the sum of:

(i) The nonresident taxable income of the nonresident members that are individuals, multiplied by the lowest rate of income tax for an individual under Tax-General Article, §10-106.1, Annotated Code of Maryland; and

(ii) The nonresident taxable income of the nonresident members that are individuals, multiplied by the top marginal State tax rate for an individual under Tax-General Article, §10-105(a), Annotated Code of Maryland.

(b) If the pass-through entity has one or more nonresident entity members, the amount of tax is computed by applying the rate of tax for a corporation under Tax-General Article, §10-105(b), Annotated Code of Maryland, to the nonresident taxable income of the nonresident entity members.

(c) If the pass-through entity has a nonresident member that is an individual and a nonresident entity member, then the amounts as computed in §E(1)(a) and (b) of this regulation shall be summed to arrive at the amount of tax.

(2) Calculation of Tax for Pass-Through Entities Electing to Pay Tax with Respect to All Members' Distributive or Pro Rata Shares Under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland.

(a) If the pass-through entity has one or more members that are individuals, the amount of the tax is the sum of:

(i) The individual members' distributive or pro rata share of the pass-through entity's taxable income, multiplied by the lowest rate of income tax for an individual under Tax-General Article, §10-106.1, Annotated Code of Maryland; and

(ii) The individual members' distributive share or pro rata share of the pass-through entity's taxable income, multiplied by the top marginal State tax rate for an individual under Tax-General Article, §10-105(a), Annotated Code of Maryland.

(b) If the pass-through entity has one or more entity members, the amount of the tax is computed by applying the rate of tax for a corporation under Tax-General Article, §10-105(b), Annotated Code of Maryland, to the distributive or pro rata share of the pass-through entity's taxable income of entity members.

(c) If the pass-through entity has a member that is an individual and an entity member, then the amounts as computed in §E(2)(a) and (b) of this regulation shall be summed to arrive at the amount of the tax paid on all members distributive or pro rata share.

F. Limitation on Tax Imposed. The tax imposed on a pass-through entity is the lesser of:

(1) The amount of tax imposed as computed under §E of this regulation;

(2) For a pass-through entity paying the nonresident tax under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, the sum of the shares of all the nonresident members in the pass-through entity's distributable cash flow; or

(3) For a pass-through entity paying tax on all members' distributive or pro rata shares under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, the sum of the shares of all members in the pass-through entity's distributable cash flow.

G. Special: Certain Members.

(1) A member that is itself a pass-through entity shall comply with the provisions of this regulation with respect to any of its members.

(2) A pass-through entity that has a member that is exempt from income tax under Tax-General Article, §10-104(2), Annotated Code of Maryland, is exempt from complying with the provisions of this regulation with respect to that member.

History

Administrative History: Effective date: January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: ——————
Administrative History: Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .05 amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

COMAR 03.04.07.03 Filing of Returns and Payment of Tax.

A. Requirement to File Returns.

(1) Information Return. A pass-through entity doing business in this State and paying tax on behalf of nonresident members under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, shall file an information return using Form 510. A pass-through entity paying tax on behalf of nonresident members under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, that is an S corporation may be required to file a corporate income tax return as provided in COMAR 03.04.03.03B(3).

(2) Income Tax Return. A pass-through entity doing business in this State and electing to be taxed on all members' distributive or pro rata shares under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, shall file an income tax return using Form 511. An S corporation that pays the tax on all members' shares of income under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, may be required to file a corporate income tax return as provided in COMAR 03.04.03.03B(3).

(3) Attachments.

(a) A pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership) shall file with the information return a copy of:

(i) Schedule K of Federal Form 1065; and

(ii) A Schedule K-1 for each nonresident member.

(b) A pass-through entity that is an S corporation shall file with the information return a copy of:

(i) Schedule K of Federal Form 1120S; and

(ii) A Schedule K-1 for each nonresident member.

(4) Due Date. Except as provided in §A(5) of this regulation, the due date for filing a return is:

(a) For a pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership), the 15th day of the 4th month following the close of the partnership's taxable year; and

(b) For a pass-through entity that is an S corporation, the 15th day of the 4th month following the close of the taxable year.

(5) Extension of Time to File.

(a) A pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership) shall be granted an automatic extension of up to 6 months by filing a Form 510E.

(b) A pass-through entity that is an S corporation shall be granted an automatic extension of up to 7 months by filing a Maryland Form 510E.

(i) For a pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership, the 15th day of the 4th month following the close of the partnership's taxable year; and

(ii) For a pass-through entity that is an S corporation, the 15th day of the 4th month following the close of the S corporation's taxable year.

B. Estimated Tax Returns.

(1) Requirement to File. A pass-through entity shall file quarterly estimated tax returns using Form 510D if the total tax imposed under Tax-General Article, §10-102.1(b), Annotated Code of Maryland, is reasonably expected to exceed $1,000 for the taxable year. At least 25 percent of the total estimated tax shall be remitted by each of the four installment dates set forth in §B(2) of this regulation.

(2) Due Date.

(a) A pass-through entity that is a partnership (including a limited liability company taxed as a partnership and a business trust taxed as a partnership) required to file estimated tax returns shall file the returns and pay the tax due on or before the 15th day of the 4th, 6th, and 9th month of the tax year and the 15th day of the 1st month of the succeeding year.

(b) A pass-through entity that is an S corporation required to file estimated tax returns shall file the returns and pay the tax due on or before the 15th day of the 4th, 6th, 9th, and 12th month of the tax year.

(3) Unpaid Tax.

(a) The Comptroller shall assess interest and penalties on the underpayment of estimated tax based on the unpaid tax from the due date of the tax to the date on which the tax is paid.

(b) The unpaid tax is the lesser of:

(i) 90 percent of the tax required to be shown on the return for the current taxable year; or

(ii) 110 percent of the tax paid for the prior taxable year.

(4) Short Tax Period. For a short tax period, the total estimated tax for the taxable period shall be paid equally over the number of installment due dates occurring during the short tax year. However, estimated tax is not required to be remitted for a short period of less than 4 months.

C. Annual Return.

(1) Requirement to File.

(a) A pass-through entity shall file an annual return whether or not a tax is due.

(b) The annual return shall reconcile the total estimated taxes paid with the total tax liability computed on the return.

(2) Due Date. Except as provided in §C(3) of this regulation, the annual return, with payment of any tax due, shall be filed on or before the due date for the filing of the pass-through entity return as provided in §A(4) of this regulation.

(3) Extension of Time to File. An extension of time to file an annual return shall be allowed for the same period of time allowed under §A(5) of this regulation, if:

(a) An extension is requested for the information return; and

(b) The extension is requested within the time provided under §A(5)(c) of this regulation.

(4) Effect of Extension. An extension of time to file an annual return may not extend the time for payment of any tax due.

D. Credit for Tax Paid.

(1) Tax required to be paid by the pass-through entity under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, is paid on behalf of the nonresident members.

(2) Tax elected to be paid by the pass-through entity under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, is a tax imposed on the entity itself.

(3) The tax attributable to a member's share of the taxable income that was paid by the pass-through entity shall be claimed by that member as a credit, allowed by Tax-General Article, §10-701.1, Annotated Code of Maryland, on:

(a) The tax return of the member; or

(b) If the entity does not elect to be taxed on all members' distributive or pro rata shares of income, a composite return filed on behalf of the electing nonresident member by the pass-through entity paying the tax on behalf of nonresidents under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland.

(4) For a pass-through entity that has a member that is a fiduciary, the credit allowed by Tax-General Article, §10-701.1, Annotated Code of Maryland, may be claimed by the beneficiary of that fiduciary in an amount in proportion to the distribution of income by the fiduciary to that beneficiary.

(5) Overpayments of tax shown on the annual return of a pass-through entity that paid the tax on behalf of nonresidents under Tax-General Article, §10-102.1(b)(2)(i), Annotated Code of Maryland, may not be:

(a) Refunded to the pass-through entity; or

(b) Applied to the current year estimated tax of the pass-through entity.

(6) Overpayments of tax shown on the annual return of a pass-through entity that elects to pay on all members' distributive or pro rata shares of income under Tax-General Article, §10-102.1(b)(2)(ii), Annotated Code of Maryland, may be:

(a) Refunded to the pass-through entity; or

(b) Applied to the current year estimated tax of the pass-through entity.

E. Member That Is a Pass-Through Entity. A member of a pass-through entity that is itself a pass-through entity also shall file the form as provided under §A or C(1) of this regulation.

Cross References

03.04.02.04A(3)

History

Administrative History: Effective date: January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: ——————
Administrative History: Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .05 amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

COMAR 03.04.07.04 Statements to Members.

A. Requirements. A pass-through entity shall provide each member with an income tax statement.

B. Form and Contents of Statement.

(1) Form. A pass-through entity may elect to use a:

(a) Maryland Form 510, Schedule K-1;

(b) Modified Federal Form K-1; or

(2) Contents.

(a) Pass-through Entity Income Tax Statement. A pass-through entity that elects to use its own form as provided under §B(1)(b) of this regulation shall label the statement “Member Income Tax Statement”, and the statement shall contain the following:

(i) Name and address of the pass-through entity;

(ii) Federal employer identification number of the pass-through entity;

(iii) Maryland central registration number of the pass-through entity, if one has been issued;

(iv) Name and address of the member;

(v) Social Security number or federal employer identification number of the member;

(vi) Amount of the member's distributive or pro rata share of income attributable to Maryland sources;

(vii) Description and amount of Maryland addition and subtraction modifications allocated to the member;

(viii) Amount of the Maryland tax paid on the member's shares of distributable or pro rata income; and

(ix) Description and amount of Maryland credits allocated to the member.

(b) Modified Form K-1. A pass-through entity that elects to use a modified Form K-1, in addition to the information provided for federal purposes, shall include the amount of the:

(i) Member's share of income attributable to Maryland sources;

(ii) Description and amount of addition and subtraction modifications allocated to the member;

(iii) Tax paid on the member's shares; and

(iv) Description and amount of credits allocated to the member.

Cross References

03.04.10.13C(2)(b)

24.05.12.16C(2)(b)

History

Administrative History: Effective date: January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: ——————
Administrative History: Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .05 amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

COMAR 03.04.07.05 Composite Returns.

A. A pass-through entity may file a composite return on behalf of the nonresident members that are individuals (not including fiduciaries) pursuant to COMAR 03.04.02.04.

B. An electing pass-through entity may not file a composite return on behalf of any members.

History

Administrative History: Effective date: January 20, 1992 (19:1 Md. R. 23)
Administrative History: Regulation .01B amended effective March 29, 1993 (20:6 Md. R. 579)
Administrative History: Regulation .02C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .03 amended effective November 20, 1994 (21:23 Md. R. 1931)
Administrative History: Regulation .03B amended and D adopted effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: Regulation .04B amended effective December 22, 2003 (30:25 Md. R. 1845)
Administrative History: ——————
Administrative History: Chapter revised effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .02C amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03A amended effective March 27, 2017 (44:6 Md. R. 324)
Administrative History: Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .04B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .05 amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-102.1(c) and (f), Annotated Code of Maryland

03.04.08 Banks and Similar Institutions

COMAR 03.04.08.01 Scope.

This chapter provides specific guidance to banking and similar institutions subject to the Maryland income tax laws.

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

COMAR 03.04.08.02 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) Banking institution.

(a) “Banking institution” means a:

(i) Commercial bank;

(ii) Savings bank, except a savings bank chartered by the Office of Thrift Supervision;

(iii) Trust company;

(iv) Company that substantially competes with national banks in the State;

(v) Credit company;

(vi) Finance company, other than a finance company that makes loans only to farmers for agricultural purposes;

(vii) International banking facility;

(viii) Loan company;

(ix) Mortgage company;

(x) Safe-deposit company; or

(xi) Savings and loan association.

(b) “Banking institution” does not include:

(i) A company licensed under the federal Small Business Investment Act of 1958;

(ii) A corporation that elects to be taxed as a small business corporation under Subchapter S of the Internal Revenue Code;

(iii) An entity that is a real estate mortgage conduit as defined in the Internal Revenue Code; or

(iv) A limited liability company.

(2) “Billing address” means the location indicated in the books and records of the taxpayer on the first day of the taxable year, or on a later date in the taxable year when the customer relationship began, as the address where any notice, statement, or bill relating to a customer's account is mailed.

(3) “Borrower or credit card holder located in this State” means a:

(a) Borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this State; or

(b) Borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this State.

(4) Commercial Domicile.

(a) “Commercial domicile” means:

(i) The headquarters of the trade or business; that is, the place from which the trade or business is principally managed and directed; or

(ii) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, the state of the United States or the District of Columbia from which the taxpayer's trade or business in the United States is principally managed and directed.

(b) It shall be presumed, subject to rebuttal, that the location from which the taxpayer's trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of the employees are performed as of the last day of the taxable year.

(5) “Compensation” means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.

(6) “Credit card” means a credit, debit, travel, or entertainment card.

(7) “Credit card issuer's reimbursement fee” means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card.

(8) “Employee” means, with respect to a particular taxpayer, an individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.

(8-1) “Financial institution holding company” means a financial institution whose:

(a) Only activities are the maintenance and management of intangible investments, and the collection and distribution of income from intangible investments; and

(b) Principal income is interest and dividends from one or more of the entities described in §B(1)(a)(v)—(xi) of this regulation.

(9) Gross Rents.

(a) “Gross rents” means the actual sum of money or other consideration payable for the use or possession of property.

(b) “Gross rents” includes, but is not limited to:

(i) Any amount payable for the use or possession of real property or tangible property whether designated as a fixed sum of money or as a percentage of receipts, profits, or otherwise;

(ii) Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs, or any other amount required to be paid by the terms of a lease or other arrangement; and

(iii) A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or lessor upon termination of a lease or other arrangement.

(c) Under §B(9)(b)(iii) of this regulation, the amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable year. However, where a building is erected on leased land by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight, and the value of the building is determined in the same manner as if owned by the taxpayer.

(d) “Gross rents” does not include:

(i) Reasonable amounts payable as separate charges for water and electric service furnished by the lessor;

(ii) Reasonable amounts payable as service charges for janitorial services furnished by the lessor;

(iii) Reasonable amounts payable for storage, if the amounts are payable for space not designated and not under the control of the taxpayer; and

(iv) That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it.

(10) Loan.

(a) “Loan” means an extension of credit resulting from direct negotiations between the taxpayer and its customer, or the purchase, in whole or in part, of the extension of credit from another.

(b) “Loan” includes participations, syndications, and leases treated as loans for federal income tax purposes.

(i) Properties treated as loans under §595 of the Internal Revenue Code as in effect January 1, 1996;

(ii) Futures or forward contracts;

(iii) Options;

(iv) Notional principal contracts such as swaps;

(v) Credit card receivables, including purchased credit card relationships;

(vi) Non-interest-bearing balances due from depository institutions;

(vii) Cash items in the process of collection;

(viii) Federal funds sold;

(ix) Securities purchased under agreements to resell;

(x) Assets held in a trading account;

(xi) Securities;

(xii) Interests in a REMIC, as defined in §860D of the Internal Revenue Code, or other mortgage-backed or asset-backed security; and

(xiii) Other similar items.

(11) “Loan secured by real property” means a loan in which 50 percent or more of the aggregate value of the collateral, when valued at fair market value as of the time the original loan was incurred, was real property.

(12) “Merchant discount” means the fee or negotiated discount charged to a merchant by the taxpayer for the privilege of participating in a program by which a credit card is accepted in payment for merchandise or services sold to the card holder.

(13) “Participation” means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.

(14) Principal Base of Operations.

(a) “Principal base of operations” with respect to transportation property means the place from which that property is regularly directed or controlled.

(b) “Principal base of operations” with respect to an employee means the place from which the employee regularly:

(i) Starts work and to which the employee customarily returns in order to receive instructions from the employer;

(ii) Communicates with customers or other persons; or

(iii) Performs any other functions necessary to the exercise of the employee's trade or profession at some other point or points.

(15) Real Property Owned.

(a) “Real property owned” means real property:

(i) On which the taxpayer may claim depreciation for federal income tax purposes; or

(ii) To which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes, or could claim depreciation if subject to federal income tax.

(b) “Real property owned” does not include property acquired in lieu of or pursuant to a foreclosure.

(16) “Regular place of business” means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the taxpayer.

(17) “Syndication” means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.

(18) Tangible Personal Property Owned.

(a) “Tangible personal property owned” means tangible personal property:

(i) On which the taxpayer may claim depreciation for federal income tax purposes; or

(ii) To which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes, or could claim depreciation if subject to federal income tax.

(b) “Tangible personal property owned” does not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure.

(19) “Taxpayer” means a banking institution engaged in or conducting business in this State.

(20) “Transportation property” means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels, and motor vehicles, as well as any equipment or containers attached to the property, such as rolling stock, barges, trailers, or similar items.

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

COMAR 03.04.08.03 Apportionment and Allocation.

A. Except as otherwise specifically provided, a banking institution whose business activity is taxable both within and without this State shall allocate and apportion its income as provided in this regulation.

B. All income which is includable in the Maryland modified income, as defined in Tax-General Article, §10-304, Annotated Code of Maryland, shall be apportioned to this State by multiplying that income by the apportionment percentage. The apportionment percentage is a fraction (as described in §D of this regulation) consisting of the taxpayer's property factor (as described in Regulation .05 of this chapter), payroll factor (as described in Regulation .06 of this chapter), and receipts factor (as described in Regulation .04 of this chapter).

C. The apportionment formulas described in §D of this regulation are required only on original returns filed on or after this regulation's effective date.

D. Apportionment Formula.

(1) A banking institution operating as a unitary business within and outside the State shall, for tax years beginning before December 31, 2021, use a three-factor formula of property, payroll, and receipts to determine the part of the banking institution's Maryland modified income derived from or reasonably attributable to trade or business carried on in the State, as follows:

(b) For a taxable year beginning after December 31, 2017, but before January 1, 2019, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor and three times the receipts factor, and the denominator of which is five;

(d) For a taxable year beginning after December 31, 2019, but before January 1, 2021, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and five times the receipts factor, and the denominator of which is seven; and

(e) For a taxable year beginning after December 31, 2020, but before January 1, 2022, the apportionment formula is a fraction, the numerator of which is the sum of the property factor, the payroll factor, and six times the receipts factor, and the denominator of which is eight.

(2) A banking institution operating as a unitary business within and outside the State shall, for a taxable year beginning after December 31, 2021, determine the part of the taxpayer's Maryland modified income derived from or reasonably attributable to trade or business carried on in the State by using a single receipts factor apportionment formula, by multiplying its Maryland modified income by 100 percent of the receipts factor.

E. Miscellaneous.

(1) A financial institution holding company shall allocate its interest income received from subsidiaries described in Regulation .02B(1)(a)(v)—(xi) of this chapter by use of the apportionment formula of the subsidiary that pays the interest.

(2) A financial institution holding company shall apportion all other income to this State through application of this chapter.

F. If the allocation and apportionment provisions of this regulation do not fairly represent the extent of the taxpayer's business activity in this State, the taxpayer may petition for or the Comptroller may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

(1) Separate accounting;

(2) The exclusion of any one or more of the factors;

(3) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this State; or

(4) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.

Cross References

03.04.03.01D

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

COMAR 03.04.08.04 Receipts Factor.

A. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this State during the taxable year and the denominator of which is the receipts of the taxpayer within and without this State during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator. The receipts factor shall include only those receipts described in this regulation and which are included in the computation of the apportionable income base for the taxable year.

B. The numerator of the receipts factor shall include:

(1) Receipts from the lease or rental of real property owned by the taxpayer if the property is located within this State or receipts from the sublease of real property if the property is located within this State;

(2) Receipts from the lease of tangible personal property, as described in §C of this regulation;

(3) Interest from loans secured by real property, as described in §D of this regulation;

(4) Interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this State;

(5) Net gains from the sale of loans, as described in §E of this regulation;

(6) Interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to card holders, such as annual fees, if the billing address of the card holder is in this State;

(7) Net gains, but not less than zero, from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(6) of this regulation and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders;

(8) Credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(6) of this regulation and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders;

(9) Receipts from merchant discount if the commercial domicile of the merchant is in this State, with the receipts computed net of any card holder charge backs, but not reduced by any interchange transaction fees or by any issuer's reimbursement fees paid to another for charges made by its card holders;

(10) Loan servicing fees, as described in §F of this regulation;

(11) Receipts from services not otherwise apportioned under this section if the service is performed:

(a) In this State,

(b) Both within and without this State, the numerator of the receipts factor includes receipts from services not otherwise apportioned under this section, if a greater proportion of the income-producing activity is performed in this State than in any other state, based on cost of performance;

(12) Receipts from investment assets and activities and trading assets and activities, as described in §G of this regulation.

C. Lease of Tangible Personal Property.

(1) Except as described in §C(2) of this regulation receipts from the lease or rental of tangible personal property owned by the taxpayer is included in the receipts factor if the property is located within this State when it is first placed in service by the lessee.

(2) Receipts from the lease or rental of transportation property owned by the taxpayer is included in the receipts factor to the extent that the property is used in this State. The extent an aircraft will be deemed to be used in this State and the amount of receipts that is to be included in the numerator of this State's receipts factor is determined by multiplying all the receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this State and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within this State cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

D. Interest from Loans Secured by Real Property.

(1) Interest and fees or penalties in the nature of interest from loans secured by real property are included in the receipts factor if the property is located within this State. If the property is located both within this State and one or more other states, the receipts described in this subsection are included in the numerator of the receipts factor if more than 50 percent of the fair market value of the real property is located within this State. If more than 50 percent of the fair market value of the real property is not located within any one state, then the receipts described in this subsection shall be included in the numerator of the receipts factor if the borrower is located in this State.

(2) The determination of whether the real property securing a loan is located within this State shall be made as of the time the original agreement was made and subsequent substitutions of collateral shall be disregarded.

E. Net Gains from the Sale of Loans.

(1) Net gains from the sale of loans includes income recorded under the coupon stripping rules of §1286 of the Internal Revenue Code.

(2) The amount of net gains, but not less than zero, from the sale of loans secured by real property included in the numerator is determined by multiplying the net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(3) of this regulation and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.

(3) The amount of net gains, but not less than zero, from the sale of loans not secured by real property included in the numerator is determined by multiplying the net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(4) of this regulation and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.

F. Loan Servicing Fees.

(1) Loan servicing fees derived from loans secured by real property are determined by multiplying the fees by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(3) of this regulation and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.

(2) Loan servicing fees derived from loans not secured by real property are determined by multiplying the fees by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to §B(4) of this regulation and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.

(3) In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor shall include those fees if the borrower is located in this State.

G. Receipts from Investment Assets and Activities and Trading Assets and Activities.

(1) Interest, dividends, net gains, but not less than zero, and other income from investment assets and activities, and from trading assets and activities shall be included in the receipts factor. Investment assets and activities and trading assets and activities include, but are not limited to, investment securities, trading account assets, federal funds, securities purchased and sold under agreements to resell or repurchase, options, futures contracts, forward contracts, notional principal contracts such as swaps, equities, and foreign currency transactions. The receipts factor shall include the following amounts:

(a) The amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements;

(b) The amount by which interest, dividends, gains, and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from those assets and activities.

(2) The numerator of the receipts factor includes interest, dividends, net gains, but not less than zero, and other income from investment assets and activities, and from trading assets and activities described in §G(1) of this regulation that are attributable to this State.

(3) The amount of interest, dividends, net gains, but not less than zero, and other income from investment assets and activities in the investment account to be attributed to this State and included in the numerator is determined by multiplying all the income from those assets and activities by a fraction, the numerator of which is the gross income from those assets and activities which are properly assigned to a regular place of business of the taxpayer within this State and the denominator of which is the gross income from all those assets and activities.

(4) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this State and included in the numerator is determined by multiplying the amount described in §G(1)(a) of this regulation from those funds and securities by a fraction, the numerator of which is the gross income from those funds and securities which are properly assigned to a regular place of business of the taxpayer within this State and the denominator of which is the gross income from all those funds and securities.

(5) The amount of interest, dividends, gains, and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, but excluding amounts described in §G(3) and (4) of this regulation, attributable to this State and included in the numerator is determined by multiplying the amount described in §G(1)(b) of this regulation by a fraction, the numerator of which is the gross income from the trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this State and the denominator of which is the gross income from all the assets and activities.

(6) The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this State by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this State. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one regular place of business is in this State and one regular place of business is outside this State, that asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, the policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.

Cross References

03.04.08.03B

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

COMAR 03.04.08.05 Property Factor.

A. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this State during the taxable year, the average value of the taxpayer's real and tangible personal property owned that is located or used within this State during the taxable year, and the average value of the taxpayer's loans and credit card receivables that are located within this State during the taxable year, and the denominator of which is the average value of all the property located or used within and without this State during the taxable year.

B. The property factor shall include only property the income or expenses of which are included, or would have been included if not fully depreciated or expensed, or depreciated or expensed to a nominal amount, in the computation of the apportionable income base for the taxable year.

C. Value of Property Owned by the Taxpayer.

(1) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of the property for federal income tax purposes without regard to depletion, depreciation, or amortization.

(2) Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial accounting guidelines which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of this section.

(3) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding.

D. The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two. If averaging on this basis does not properly reflect average value, the Comptroller may require averaging on a more frequent basis. The taxpayer may elect to average on a more frequent basis. When averaging on a more frequent basis is required by the Comptroller or is elected by the taxpayer, the same method of valuation shall be used consistently by the taxpayer with respect to property within and without this State and on all subsequent returns unless the taxpayer receives prior permission from the Comptroller or the Comptroller requires a different method of determining average value.

E. Average Value of Real Property and Tangible Personal Property Rented to the Taxpayer.

(1) The average value of real property and tangible personal property that the taxpayer has rented from another, and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight.

(2) If the use of the general method described in this section results in inaccurate valuations of rented property, any other method which properly reflects the value may be adopted by the Comptroller or by the taxpayer when approved in writing by the Comptroller. Once approved, that method of valuation shall be used on all subsequent returns unless the taxpayer receives prior approval from the Comptroller or the Comptroller requires a different method of valuation.

F. Location of Real Property and Tangible Personal Property Owned by or Rented to the Taxpayer.

(1) Except as described in §F(2) of this regulation, real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this State if it is physically located, situated, or used within this State.

(2) Transportation property is included in the numerator of the property factor to the extent that the property is used in this State. The extent an aircraft will be deemed to be used in this State and the amount of value that is to be included in the numerator of this State's property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this State and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this State cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

G. Location of Loans.

(1) Regular Place of Business.

(a) A loan is considered to be located within this State if it is properly assigned to a regular place of business of the taxpayer within this State.

(b) A loan is properly assigned to the regular place of business with which it has a preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business without the State shall be presumed to have been properly assigned if the:

(i) Taxpayer has assigned, in the regular course of its business, the loan on its records to a regular place of business consistent with federal or state regulatory requirements;

(ii) Assignment on its records is based upon substantive contacts of the loan to that regular place of business; and

(iii) Taxpayer uses those records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required.

(c) The presumption of proper assignment of a loan provided in §G(1)(b) of this regulation may be rebutted upon a showing by the Comptroller, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur at the regular place of business to which it was assigned on the taxpayer's records. When that presumption has been rebutted, the loan shall then be located within this State if the taxpayer:

(i) Had a regular place of business within this State at the time the loan was made; and

(ii) Fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur within this State.

(2) In the case of a loan which is assigned by the taxpayer to a place without this State which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this State if, at the time the loan was made, the taxpayer's commercial domicile was within this State.

(3) Determination of Preponderance of Substantive Contacts.

(a) To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to activities such as the solicitation, investigation, negotiation, approval, and administration of the loan. The terms solicitation, investigation, negotiation, approval, and administration are described in §G(3)(b)—(f) of this regulation.

(b) “Solicitation” is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. That activity is located at the regular place of business which the taxpayer's employee is regularly connected with or working out of, regardless of where the services of the employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer's initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case.

(c) “Investigation” is the procedure whereby employees of the taxpayer determine the creditworthiness of the customer as well as the degree of risk involved in making a particular agreement. That activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of the employees were actually performed.

(d) “Negotiation” is the procedure whereby employees of the taxpayer and its customer determine the terms of the agreement such as the amount, duration, interest rate, frequency of repayment, currency denomination, and security required. That activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of the employees were actually performed.

(e) “Approval” is the procedure whereby employees or the board of directors of the taxpayer make the final determination of whether to enter into the agreement. That activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of the employees were actually performed. If the board of directors makes the final determination, the activity is located at the commercial domicile of the taxpayer.

(f) “Administration” is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement, and proceeding against the borrower or the security interest if the borrower is in default. That activity is located at the regular place of business which oversees this activity.

H. For purposes of determining the location of credit card receivables, credit card receivables are treated as loans and are subject to the provisions of §G of this regulation.

I. A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to that state for the length of the original term of the loan. Thereafter, the loan may be properly assigned to another state if the loan has a preponderance of substantive contact to a regular place of business there.

Cross References

03.04.08.03B

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

COMAR 03.04.08.06 Payroll Factor.

A. The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both within and without this State during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.

B. Payments made to an independent contractor or any other person not properly classifiable as an employee shall be excluded from both the numerator and denominator of the factor.

C. Compensation is paid in this State if any one of the following tests, applied consecutively, is met:

(1) The employee's services are performed entirely within this State;

(2) The employee's services are performed both within and without the State, but the service performed without the State is incidental to the employee's service within the State; or

(3) The employee's services are performed both within and without this State, and:

(a) The employee's principal base of operations is within this State,

(b) There is no principal base of operations in any state in which some part of the services is performed, but the place from which the services are directed or controlled is in this State, or

(c) The principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee's residence is in this State.

D. As used in §C(2) of this regulation, “incidental” means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction.

Cross References

03.04.08.03B

History

Administrative History: Effective date: January 1, 1998 (24:12 Md. R. 861)
Administrative History: Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

03.04.09 Credit for Employer-Provided Long-Term-Care Insurance

COMAR 03.04.09.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Long-term-care insurance” has the meaning stated in Insurance Article, §18-101(f), Annotated Code of Maryland.

(2) “Employer” has the meaning stated in §3401(d) of the Internal Revenue Code.

(3) “Employee” means an individual who is employed in this State.

History

Administrative History: Effective date: January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03B amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.09.02 Credit Allowed.

Subject to the limitations in Regulation .03 of this chapter, an employer may claim a credit equal to 5 percent of the costs incurred by the employer during the taxable year to provide long-term-care insurance as part of an employee benefit package.

Cross References

03.04.09.03A

03.04.09.03B

History

Administrative History: Effective date: January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03B amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.09.03 Limitations.

A. The credit in Regulation .02 of this chapter may not exceed the lesser of:

(1) $5,000; or

(2) $100 multiplied by the number of employees covered by long-term-care insurance provided under the employee benefit package.

B. The credit in §A of this regulation and in Regulation .02 of this chapter is not allowed to any employer who claims a credit for the same expenses against the public service company franchise tax.

Cross References

03.04.09.02

History

Administrative History: Effective date: January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03B amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.09.04 Exempt Organizations.

If an employer is an organization that is exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code, then the credit under this chapter may be taken against the State income tax due on unrelated business taxable income as provided under Tax-General Article, §§10-304 and 10-812, Annotated Code of Maryland.

History

Administrative History: Effective date: January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03B amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.09.05 Carryover of Excess Credit.

If the credit allowed under this chapter in any taxable year exceeds the total of tax otherwise payable by the employer for that taxable year, the employer may apply the excess as a credit for succeeding taxable years until the earlier of:

A. The full amount of the excess is used; or

B. The expiration of the fifth taxable year after the taxable year in which the costs to provide long-term-care insurance as part of an employee benefit package were incurred.

History

Administrative History: Effective date: January 24, 2000 (27:1 Md. R. 74)
Administrative History: Regulation .01B amended effective April 19, 2010 (37:8 Md. R. 614)
Administrative History: Regulation .03B amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.04.10 Maryland Research and Development Tax Credit

COMAR 03.04.10.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Basic credit” means the research and development tax credit described in Regulation .02C(1) of this chapter.

(2) “Business entity” means a sole proprietorship, partnership, corporation, or other entity doing business in the State.

(3) “Credit year” means the year for which the credit is being claimed.

(4) “Department” means the Department of Business and Economic Development.

(5) “Growth credit” means the research and development tax credit described in Regulation .02C(2) of this chapter.

(6) “Maryland base amount” means the base amount as defined in §41(c) of the Internal Revenue Code, that is attributable to Maryland, determined by:

(a) Substituting “Maryland qualified research and development expense” for “qualified research expense”;

(b) Substituting “Maryland qualified research and development” for “qualified research”; and

(i) The percentage that the Maryland qualified research and development expense for the 4 taxable years immediately preceding the taxable year in which the expense is incurred is of the gross receipts for those years; or

(ii) For a taxpayer that has fewer than 4 but at least 1 prior taxable year, the percentage as determined under §B(6)(c)(i) of this regulation, determined using the number of immediately preceding taxable years that the taxpayer has.

(7) “Maryland adjusted base amount” means the Maryland base amount modified for a period of less than 12 months.

(8) “Maryland gross receipts” means gross receipts that are reasonably attributable to the conduct of a trade or business in the State, determined under COMAR 03.04.03.08.

(9) “Maryland qualified research and development” means qualified research, as defined in §41(d) of the Internal Revenue Code and regulations thereunder, that is conducted in the State.

(10) “Maryland qualified research and development expense” means qualified research expenses, as defined in §41(b) of the Internal Revenue Code and regulations thereunder, incurred for Maryland qualified research and development.

(11) “Small business” means a for-profit corporation, limited liability company, partnership, or sole proprietorship with net book value assets totaling, at the beginning or the end of the taxable year for which Maryland qualified research and development expenses are incurred, as reported on the balance sheet, less than $5,000,000.

(12) “Taxpayer” means an individual or a corporation required to pay an income tax or file an income tax return.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.02 Calculation of Credit.

A. The Maryland base percentage is:

(1) The percentage that the Maryland qualified research and development expense for the 4 taxable years immediately preceding the taxable year in which the expense is incurred is of the business entity's Maryland gross receipts for those years; or

(2) For a business entity that has fewer than 4 but at least 1 taxable year, the percentage as determined under §A(1) of this regulation using the number of immediately preceding taxable years that the business entity has.

B. The Maryland base amount is:

(1) For a business entity with gross receipts in at least 1 of the immediately preceding 4 taxable years, the product of multiplying the Maryland base percentage by the average annual Maryland gross receipts of the business entity for the 4 taxable years immediately preceding the credit year; or

(2) For a business entity with no Maryland gross receipts during any of the immediately preceding 4 taxable years, the Maryland base amount is zero.

C. Subject to the limitations of this regulation, the taxpayer may claim against the State income tax:

(1) The basic credit in the amount of 3 percent of the Maryland qualified research and development expenses, not exceeding the Maryland base amount for the business entity, paid or incurred by the business entity during the taxable year; and

(2) The growth credit in the amount of 10 percent of the amount by which the Maryland qualified research and development expenses paid or incurred by the business entity during the taxable year exceed the Maryland base amount for the business entity.

Cross References

03.04.10.01B(1)

03.04.10.01B(5)

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.03 Calculation of Credit for Partial or Short Tax Year.

A. The Maryland adjusted base amount for a partial or short year taxpayer is the Maryland base amount multiplied by a fraction:

(1) The numerator of which is the number of days in the calendar year included in the partial or short tax year; and

(2) The denominator of which is 365.

B. The Maryland qualified research and development expenses for a partial year taxpayer are:

(1) The actual Maryland qualified research and development expenses incurred during the partial tax year incurred during the calendar year; or

(2) The total Maryland qualified research and development expenses incurred during the entire tax year multiplied by a fraction:

(a) The numerator of which is the number of days in the calendar year included in the partial tax year; and

(b) The denominator of which is 365.

C. Subject to the limitations of this regulation, the partial or short year taxpayer may claim against the State income tax:

(1) The basic credit in the amount of 3 percent of the Maryland qualified research and development expenses, not exceeding the Maryland adjusted base amount for the business entity, paid or incurred by the business entity during the taxable year; and

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.04 Maximum Annual Credits.

A. Except as provided in §D of this regulation, the total amount of basic credits approved by the Department under Regulations .02C(1) and .03C(1) of this chapter may not exceed $4,000,000 for any calendar year.

B. For any calendar year, if the total amount of basic credits applied for by all business entities is less than $4,000,000, the maximum growth credit specified under §C of this regulation shall be increased for that calendar year by the amount equal to $4,000,000 minus the total amount of the basic credits applied for by all business entities.

C. Except as provided in §B of this regulation, the total amount of growth credits approved by the Department under Regulations .02C(2) and .03C(2) of this chapter may not exceed $4,000,000 for any calendar year.

D. For any calendar year, if the total amount of growth credits applied for by all business entities is less than $4,000,000, the maximum basic credit specified under §A of this regulation shall be increased for that calendar year by the amount equal to $4,000,000 minus the total amount of the growth credits applied for by all business entities.

Cross References

03.04.10.06B

03.04.10.06B(1)

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.05 Application for Credit.

A. Application. By September 15 of the calendar year following the end of the taxable year in which the Maryland qualified research and development expenses were incurred, a business entity shall submit to the Department a completed application for certification on the form prescribed by the Department. The business entity shall provide the following information:

(1) The business entity's name and address;

(2) The business entity's federal identification number;

(3) The beginning and ending dates of the business entity's fiscal year, or, if a partial year, then the fraction of a year for which the credit is being claimed;

(4) The North American Industrial Classification System (NAICS) code number for the business entity;

(5) The amount of the research and development expenses eligible for the federal research and development credit for the current and each of the previous 4 tax years and the corresponding average for the previous 4 tax years;

(6) The amount of Maryland qualified research and development expenses for the current tax year, the previous 4 tax years, and the corresponding average for the previous 4 tax years;

(7) The basic credit being applied for in the current tax year, before allocation and certification by the Department;

(8) The growth credit being applied for in the current tax year;

(9) The Maryland base percentage;

(10) The Maryland base amount or Maryland adjusted base amount; and

(11) Any other information required by the Department.

B. The Department may require that the information required by this regulation be verified by an independent auditor retained by the business entity.

Cross References

03.04.10.06B

03.04.10.06B(2)

03.04.10.12A

03.04.10.12B

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.06 Certification of Credit.

A. The Department shall certify to the taxpayer the amount of the basic and growth research and development tax credits approved by the Department for the taxpayer. The Department shall issue this certification by December 15 of the calendar year following the end of the taxable year in which the Maryland qualified research and development expenses were incurred.

B. If the total amount of the credits applied for by all business entities under Regulation .05 of this chapter exceeds the maximum credit amounts available under Regulation .04 of this chapter, then the Department shall approve a credit for each applicant in an amount equal to the product of multiplying the credit applied for by the applicant times a fraction:

(1) The numerator of which is the maximum specified under Regulation .04 of this chapter; and

(2) The denominator of which is the total of all credits applied for by all applicants under Regulation .05 of this chapter in the calendar year.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.07 Claiming the Credit.

To claim the credits approved by the Department, a taxpayer shall:

A. File an amended income tax return for the taxable year in which the Maryland qualified research and development expense was incurred; and

B. Attach a copy of the Department's certification to the amended income tax return.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.08 Carryover of Tax Credits.

A. Except as provided in §C of this regulation, if the credit allowed in any taxable year exceeds the State income tax for that taxable year, a taxpayer may apply the excess as a credit against the State income tax for succeeding taxable years until the earlier of:

(1) The full amount of the excess is used;

(2) For credits certified by the Department before July 1, 2005, the expiration of the 15th taxable year after the taxable year in which the Maryland qualified research and development expense was incurred; or

(3) For credits certified by the Department after June 30, 2005, the expiration of the 7th taxable year after the taxable year in which the Maryland qualified research and development expense was incurred.

B. A tax credit may not be carried back to a preceding taxable year.

C. If the credit allowed in any taxable year exceeds the State income tax for that taxable year, a small business may claim a refund in the amount of the excess.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.09 Affiliated Corporations and Entities Under Common Control.

A. All members of the same controlled group of corporations, as defined in §41(f) of the Internal Revenue Code, and all entities under common control, whether incorporated or not, shall be treated as a single taxpayer for purposes of these tax credits.

B. The credits allowable to each member shall be determined by multiplying the total credits certified by the Department for the controlled group by a fraction:

(1) The numerator of which is the Maryland qualified research and development expenses incurred by the separate member; and

(2) The denominator of which is the total Maryland qualified research and development expenses incurred by all members of the controlled group.

C. The computation of the Maryland base amount or the Maryland adjusted base amount shall include all of the qualified research and development expenses of an acquired, consolidated, restructured, or merged entity.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.10 Mergers and Acquisitions.

A. In determining the carryover of unused credits and the effect of a merger or acquisition, federal law shall be applied to the corporations as if they were separate corporations. Any provisions under federal law that would allow separate corporations that are merged or acquired to carry forward unused credits on the surviving corporation's returns shall apply to the carryover of this credit for State purposes.

B. Unused Credits.

(1) In a transaction involving an asset purchase, unused credits:

(a) Do not transfer from the target company to the purchaser; and

(b) Remain with the target company.

(2) Unused credits may not be sold or purchased.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.11 Short Taxable Years.

A. Eligible Expenses. A taxpayer may only claim the credit for Maryland qualified research and development expenses incurred during its taxable year. If the business entity has a short taxable year, only the Maryland qualified research and development expenses incurred during the short taxable year are allowed on the short year return.

B. If the taxpayer incurs Maryland qualified research and development expenses in 2 taxable years during a calendar year, one of which is a short taxable year, the business entity may only claim a credit on the short taxable year return in an amount equal to the total credits certified by the Department multiplied by a fraction:

(1) The numerator of which is the Maryland qualified research and development expenses incurred during the short taxable year; and

(2) The denominator of which is the Maryland qualified research and development expenses incurred during the entire calendar year.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.12 Addition Modifications.

A. Individuals. To the extent an individual is allowed a credit on the Maryland individual income tax return under Regulation .05 of this chapter, the amount of the credit claimed shall be added to federal adjusted gross income to calculate the individual's Maryland adjusted gross income.

B. Corporations. To the extent a corporation is allowed a credit on its Maryland income tax return under Regulation .05 of this chapter, the amount of the credit claimed shall be added to federal taxable income to calculate the corporation's Maryland modified income.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.13 Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts.

A. Partnerships, S Corporations, Limited Liability Companies, and Business Trusts. In the case of a subchapter S corporation, partnership, limited liability company, or business trust, the amount of the credits computed for the pass-through entity shall be allocated among the owners as agreed to in writing by the owners. If there is no written agreement governing the allocation of this credit, the credit shall be allocated in the same proportion as other items are allocated for the taxable year.

B. Estates and Trusts. In the case of an estate or trust, the amount of the credits computed for the estate or trust for any taxable year shall be apportioned among the estate or trust and the beneficiaries on the basis of the income of the estate or trust allocable to each.

C. Statements to Partners, Shareholders, Members, and Beneficiaries.

(1) Requirements. A partnership, S Corporation, limited liability company, business trust, estate, or trust shall provide each of its partners, shareholders, members, or beneficiaries with an income tax statement.

(2) Form and Contents of Statement.

(a) Form. A partnership, S corporation, limited liability company, business trust, estate, or trust may elect to use a:

(i) Maryland Form 510, Schedule K-1;

(ii) Modified federal Schedule K-1; or

(iii) Statement prepared on its own form.

(b) Contents. In addition to the contents required under COMAR 03.04.07.04B(2), the statement shall contain the amount of each credit apportioned to the individual partner, shareholder, member, or beneficiary.

(3) Statement Attached to Return. A partner, shareholder, member, or beneficiary shall attach a copy of the statement to the income tax return on which the credit is claimed.

D. Year in which Credits are Claimed. The credit apportioned to a taxpayer under this regulation shall be claimed on the taxpayer's Maryland tax return in the taxable year of the taxpayer within which the taxable year of the pass-through entity ends.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

COMAR 03.04.10.14 Continuity if Federal Provisions Repealed or Terminate.

If the provisions of §41 of the Internal Revenue Code governing the federal research and development tax credit are repealed or terminate, the provisions of this chapter shall continue to operate as if the provisions of §41 of the Internal Revenue Code remain in effect, and the Maryland research and development tax credit under this chapter shall continue to be available.

History

Administrative History: Effective date: March 4, 2002 (29:4 Md. R. 416)
Administrative History: Regulation .01B amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .04 amended effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08A amended effective October 9, 2006 (33:20 Md. R. 1613); March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .08C adopted effective March 31, 2014 (41:6 Md. R. 377)
Administrative History: Regulation .13C amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .14 adopted effective February 9, 2009 (36:3 Md. R. 207)
Authority: Tax-General Article, §§2-103 and 10-721, Annotated Code of Maryland

03.04.11 Arts and Entertainment Districts

COMAR 03.04.11.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Artist” means a qualifying residing artist as defined in Economic Development Article, §4-701(f), Annotated Code of Maryland.

(2) “Artistic work” has the meaning stated in Economic Development Article, §4-701(b), Annotated Code of Maryland.

(3) “District” means an arts and entertainment district as defined in Economic Development Article, §4-701(c), Annotated Code of Maryland.

(4) “Subtraction” means the modification to federal adjusted gross income as set forth in Tax-General Article, §10-207(v), Annotated Code of Maryland.

History

Administrative History: Effective date: November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.11.02 Sales and Publication of Artistic Work.

A. To the extent included in federal adjusted gross income, the amount of income derived by an artist from the sale or publication of an artistic work within the district located in the county where the artist owns or rents residential real property and in which the artist conducts a business is allowed as a subtraction from federal adjusted gross income.

B. Income that an artist earns from the sale or publication of artistic work created by the artist within the district and sold within the district qualifies for the subtraction.

C. Income that an artist earns from the sale or publication of artistic work created by the artist within the district and sold outside the district does not qualify for the subtraction.

D. Income that an artist earns from the sale or publication of artistic work created by the artist outside the district and sold within the district does not qualify for the subtraction.

E. Income that an artist earns from the sale or publication of artistic work created by the artist outside the district and sold outside the district does not qualify for the subtraction.

F. Income received by an artist from internet, mail order, and catalog sales of artistic work created within the district by the artist that is shipped from within the district qualifies for the subtraction.

G. Income in the nature of royalties, licenses, or other future revenues from the sale of reproduction or publishing rights does not qualify for the subtraction.

History

Administrative History: Effective date: November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.11.03 Production and Performance of Artistic Work.

A. To the extent included in federal adjusted gross income, the amount of income derived by an artist from the production or performance of an artistic work within the district located in the county where the artist owns or rents residential real property and in which the artist conducts a business is allowed as a subtraction from federal adjusted gross income.

B. Income that an artist earns from a musical performance, the performance of a play or dance, the showing of a film produced within the district by the artist, or acting in a film within the district qualifies for the subtraction.

C. Income that an artist earns from a musical performance, the performance of a play or dance, the showing of a film, or acting in a film outside the district does not qualify for the subtraction.

D. Income that an artist earns from the creation, choreography, composition, or production of a play, dance, music, or film within the district qualifies for the subtraction.

E. Income that an artist earns from the creation, choreography, composition, or production of a play, dance, music, or film outside the district does not qualify for the subtraction.

F. Income received by an artist from the internet broadcast of an artistic work from within the district qualifies for the subtraction.

G. Income in the nature of royalties, licenses, or other future revenues from the creation or choreography of a play or dance, the composition of music, or the production of a film does not qualify for the subtraction.

History

Administrative History: Effective date: November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.11.04 Availability of Subtraction.

A. Except as provided in §B of this regulation, the subtraction provided in Regulations .02 and .03 of this chapter is available only to individuals.

B. The subtraction provided in Regulations .02 and .03 of this chapter is available to a single-member limited liability company, whose sole member is an individual, if the limited liability company is disregarded as an entity separate and apart from its member for federal income tax purposes and as such, the profit or loss of the limited liability company is reflected on the income tax return filed by the member of the limited liability company.

History

Administrative History: Effective date: November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.04.11.05 Procedures.

A. An individual claiming the subtraction shall complete Form 502AE and attach the form to the Maryland individual income tax return.

B. Individuals claiming the subtraction shall maintain receipts, books, accounts, and any other documentation relating to the sale, publication, production, or performance of artistic work by an artist.

History

Administrative History: Effective date: November 10, 2003 (30:22 Md. R. 1577)
Administrative History: Regulation .01B amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .02A, D amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .02F amended effective February 9, 2009 (36:3 Md. R. 207)
Administrative History: Regulation .03A—C amended effective October 9, 2006 (33:20 Md. R. 1613)
Administrative History: Regulation .05A amended effective October 9, 2006 (33:20 Md. R. 1613)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.04.12 Nonresident Real Estate Withholding Tax

COMAR 03.04.12.01 Applicability.

Effective Date. This chapter applies to all deeds and other instruments of transfer recorded with the clerk or filed with the Department on or after October 1, 2003.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.02 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Clerk” means clerk of the circuit court for any county of the State or Baltimore City.

(2) “Debt incurred in contemplation of sale” means a debt secured by a mortgage, deed of trust, or other instrument on the property being sold with an effective date of not earlier than 90 days before the date of sale.

(3) “Department” means the Department of Assessments and Taxation.

(4) “Installment sale” means any sale:

(a) In which at least one payment is scheduled after the end of the tax year in which the transfer occurred; and

(b) Treated as an installment sale for federal income tax purposes under §453 of the Internal Revenue Code (26 U.S.C. §453).

(5) “Like-kind exchange” means an exchange of property within the provisions of §1031 of the Internal Revenue Code (26 U.S.C. §1031).

(6) Net Proceeds.

(a) “Net proceeds” means the total sales price paid to the transferor less:

(i) Debts of the transferor secured by a mortgage or other lien on the property being transferred that are being paid upon the sale or exchange of the property, except debts incurred in contemplation of sale; and

(ii) Other expenses of the transferor arising out of the sale or exchange of the property and disclosed on a settlement statement prepared in connection with the sale or exchange of the property, not including adjustments in favor of the transferee.

(b) “Net proceeds” does not include adjustments in favor of the transferor that are disclosed on a settlement statement prepared in connection with the sale or exchange of the property.

(7) “Nonresident entity” means an entity that:

(a) Is not formed under the laws of the State more than 90 days before the date of sale of the property; and

(b) Is not qualified by or registered with the Department of Assessments and Taxation to do business in the State more than 90 days before the date of sale of the property.

(8) “Principal residence” means a residence that is described in §121 of the Internal Revenue Code (26 U.S.C. §121).

(9) “Real estate reporting person” has the meaning stated in §6045(e)(2) of the Internal Revenue Code (26 U.S.C. §6045(e)(2)).

(10) “Resident” means an individual as defined in Tax-General Article, §10-101(k), Annotated Code of Maryland.

(11) “Resident entity” means an entity that:

(a) Is formed under the laws of the State more than 90 days before the date of sale of the property; or

(b) Is formed under the laws of another state and is qualified by or registered with the Department of Assessments and Taxation to do business in the State more than 90 days before the date of sale of the property.

(12) “Transferor” means:

(a) The person or entity named as grantor on the deed that records the sale or exchange of the property; or

(b) In the case of an LLC, where the sole member is an individual or two married individuals, the entity described in §B(12)(a) of this regulation or the member or members of the LLC.

Cross References

03.04.12.03B(3)

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.03 Withholding Requirements.

A. Except as provided in §B of this regulation, a deed or other instrument transferring title may not be:

(1) Recorded with the clerk; or

(2) Filed with the Department.

B. A deed or other instrument transferring title may be recorded with the clerk or filed with the Department when:

(1) Payment is made to the clerk or Department in an amount equal to the applicable percentage of the total payment to a nonresident or nonresident entity, respectively, as stated in Tax-General Article, §10-912(c), Annotated Code of Maryland;

(2) The transferor certifies under the penalties of perjury in the transfer document or an attached affidavit that the transferor is a resident or resident entity;

(3) The transferor certifies under the penalties of perjury in the transfer document or an attached affidavit that the property being transferred is the transferor's principal residence as defined in Regulation .02 of this chapter;

(4) The transferor presents to the clerk or the Department:

(a) A Certificate of Full or Partial Exemption (Form MW506E) issued by the Comptroller in accordance with Regulation .04 of this chapter; and

(b) If a partial exemption is issued by the Comptroller, payment in the amount shown as due on the Certificate of Full or Partial Exemption;

(5) The transfer is:

(a) A transfer pursuant to a foreclosure of a mortgage, deed of trust, or other lien instrument; or

(b) A transfer pursuant to a deed in lieu of foreclosure;

(6) The transferor is an agency or instrumentality of the United States;

(7) The transferor is:

(a) The State;

(b) A unit of the State; or

(8) The property is transferred pursuant to a deed or other instrument of writing that includes a statement of consideration required by Tax-Property Article, §12-104, Annotated Code of Maryland, indicating that the consideration payable is zero.

Cross References

03.04.12.04E(2)

03.04.12.04F(2)

03.04.12.05A(1)

03.04.12.06A

03.04.12.07C

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.04 Certificate of Full or Partial Exemption.

A. The transferor may file an Application for Certificate of Full or Partial Exemption (Form MW506AE) with the Comptroller.

B. The transferor shall:

(1) File the Application for Certificate of Full or Partial Exemption with the Comptroller at least 21 days before the settlement date;

(2) Indicate on the Application for Certificate of Full or Partial Exemption the reason or reasons the transfer qualifies for a full or partial exemption from the withholding tax; and

(3) Include with the Application for Certificate of Full or Partial Exemption sufficient documentation to support the request.

C. The Comptroller may issue a Certificate of Full or Partial Exemption for any of the following reasons:

(1) The tax due has been paid in full to the Comptroller;

(2) The transfer is to a corporation controlled by the transferor under §351 of the Internal Revenue Code (26 U.S.C. §351);

(3) The transfer is pursuant to a tax-free reorganization as described in §361 of the Internal Revenue Code (26 U.S.C. §361);

(4) The transfer is being made on an installment sale basis under §453 of the Internal Revenue Code (26 U.S.C. §453);

(5) The transfer is by a tax-exempt entity in accordance with §501(a) of the Internal Revenue Code (26 U.S.C. §501(a)) involving no unrelated business taxable income under §12 of the Internal Revenue Code (26 U.S.C. §12);

(6) The transfer is to a partnership in exchange for an interest in the partnership such that no gain or loss is recognized under §721 of the Internal Revenue Code (26 U.S.C. §721);

(7) The transfer is by a partnership to a partner of the partnership in accordance with §731 of the Internal Revenue Code (26 U.S.C. §731);

(8) The transfer is by a real estate investment trust under §857 of the Internal Revenue Code (26 U.S.C. §857);

(9) The transfer is a like-kind exchange under §1031 of the Internal Revenue Code (26 U.S.C. §1031);

(10) The transfer is occurring because of a condemnation and conversion into a similar property under §1033 of the Internal Revenue Code (26 U.S.C. §1033);

(11) The transfer is between spouses, or incident to a divorce in accordance with §1041 of the Internal Revenue Code (26 U.S.C. §1041);

(12) The transfer is by an S-corporation in accordance with §1368 of the Internal Revenue Code (26 U.S.C. §1368);

(13) The transfer is to a disregarded entity, classified as such under 26 CFR §301.7701-3, that is solely owned by the transferor;

(14) All or a portion of the gain from the transfer qualifies for the principal residence exclusion from gross income in accordance with §121 of the Internal Revenue Code (26 U.S.C. §121); or

(15) The transfer is otherwise exempt as documented by the transferor.

D. The Comptroller's decision to issue or deny a Certificate of Full or Partial Exemption and the determination of the amount of tax to be withheld if a partial exemption is granted are final and not subject to appeal.

E. Like-Kind Exchange.

(1) Except as provided in §E(2) of this regulation, a like-kind exchange that qualifies under the provisions of §1031 of the Internal Revenue Code (26 U.S.C. §1031) and for which a Certificate of Full or Partial Exemption has been issued is not subject to the withholding requirements.

(2) If at the time of settlement it is known that the property does not qualify as a like-kind exchange under the provisions of §1031 of the Internal Revenue Code (26 U.S.C. §1031) or the transferor will receive taxable boot, then notwithstanding the issuance of the Certificate of Full or Partial Exemption, Regulation .03B(1) of this chapter applies to:

(a) The total payment; or

(b) The taxable boot.

F. Installment Sale.

(1) Except as provided in §F(2) of this regulation, an installment sale for which a Certificate of Full or Partial Exemption has been issued is not subject to the withholding requirements.

(2) Regulation .03B(1) of this chapter applies to that portion of the total payment that the transferor receives before, at, or within 60 days of settlement.

Cross References

03.04.12.03B(4)(a)

03.04.12.08D

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.05 Responsibilities of Transferee and Real Estate Reporting Person at Settlement.

A. Unless the transfer is fully exempt from the withholding requirements of this chapter, the transferee or real estate reporting person shall:

(1) Withhold at settlement the tax required under Regulation .03B(1) of this chapter; and

(2) Remit the tax to the clerk or to the Department in accordance with Regulation .06 of this chapter.

B. A Return of Income Tax Withholding for Nonresident Sale of Real Property (Form MW506NRS) is required for each transferor for each transfer in which tax was withheld.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.06 Additional Requirements for Recordation or Filing.

A. If a payment is required pursuant to Regulation .03B(1) of this chapter, the person presenting the deed or other instrument of transfer shall present the following additional documents to the clerk or the Department:

(1) Copies A and B of the Return of Income Tax Withholding for Nonresident Sale of Real Property;

(2) If issued by the Comptroller, the Certificate of Full or Partial Exemption; and

(3) A separate check in the amount of the tax required to be withheld that is made payable to the clerk or to the Department.

B. The Return of Income Tax Withholding for Nonresident Sale of Real Property required under §A(1) of this regulation shall be signed under oath by:

(1) The transferor of the property;

(2) An agent of the transferor; or

(3) The real estate reporting person.

Cross References

03.04.12.05A(2)

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.07 Duties of the Clerk or the Department.

A. The clerk or the Department shall review the documents presented for recordation or filing for compliance with the requirements of this chapter.

B. If applicable, the clerk or the Department shall collect any tax due on the transfer.

C. On or before the 21st day of the month following the month in which the clerk or the Department receives the payment of tax under Regulation .03B(1) of this chapter, the clerk or the Department shall:

(1) Pay over to the Comptroller the amount of tax collected;

(2) Submit to the Comptroller:

(a) The Monthly Reconciliation Report for Sales of Real Property by Nonresidents (Form MW508NRS);

(b) The Sales of Real Property by Nonresidents Schedule of Withholding Receipts that includes the:

(i) Name of the transferor;

(ii) Address of the transferor;

(iii) Social Security number or federal employer identification number of the transferor;

(iv) Validation number of the transfer; and

(v) Amount of tax collected; and

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

COMAR 03.04.12.08 Procedures for Requesting Early Refunds.

A. An individual or a corporation that has paid withholding tax in excess of the amount owed may file an Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents (MW506R) with the Comptroller 60 days after the date the tax was paid to the clerk or the Department, but not later than December 1 of the calendar year in which the tax was paid.

B. When the transferor of real property is a pass-through entity:

(1) A member or a shareholder of a pass-through entity may file an Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents if the applicant provides sufficient documentation of their status as a member of the pass-through entity and:

(a) The member or shareholder is the sole member or shareholder of the transferor pass-through entity; or

(b) The members or shareholders is one of two members or shareholders and the two members or shareholders are a married couple.

(2) A pass-through entity or partner of a pass-through entity may not file an Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents.

C. An individual or a corporation shall attach to the Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents:

(1) Copy C of the Return of Income Tax Withholding for Nonresident Sale of Real Property;

(2) A copy of the HUD 1 Settlement Statement; and

(3) Any other document as required by the Comptroller.

D. The Comptroller may issue a tentative refund of withholding for any of the reasons found in Regulation .04C of this chapter.

E. The Comptroller's decision to deny or grant in part an Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents is final and not subject to appeal.

F. The filing of the Application for Tentative Refund of Withholding on Sales of Real Property by Nonresidents does not relieve an individual or a corporation of the requirement to file a State income tax return.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.08 adopted as an emergency provision effective October 1, 2003 (30:22 Md. R. 1574); emergency status extended at 31:22 Md. R. 1594; emergency status expired March 31, 2005
Administrative History: Regulations .01—.08 adopted as an emergency provision effective April 1, 2005 (32:11 Md. R. 981); adopted permanently effective July 18, 2005 (32:14 Md. R. 1275)
Administrative History: Regulation .01 amended effective October 22, 2007 (34:21 Md. R. 1913)
Administrative History: Regulation .02B amended effective October 22, 2007 (34:21 Md. R. 1913); May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .03B amended effective March 21, 2011 (38:6 Md. R. 393)
Administrative History: Regulation .04C amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08 amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .08A amended effective October 22, 2007 (34:21 Md. R. 1913); April 19, 2010 (37:8 Md. R. 614); July 8, 2013 (40:13 Md. R. 1073)
Authority: Tax-General Article, §§2-103 and 10-912, Annotated Code of Maryland

03.04.14 Corporate Income Tax Reporting

COMAR 03.04.14.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.

(2) “Corporate group” has the meaning stated in Tax-General Article, §10-804.1(a)(1) and (2), Annotated Code of Maryland.

(3) “Finnigan” means a method of apportioning taxable income of a corporate group whereby the numerator consists of the Maryland receipts, property, and payroll of all members of the corporate group regardless of whether the members have nexus with Maryland and are required to file a Maryland corporate income tax return.

(4) “Joyce” means a method of apportioning taxable income of a corporate group whereby the numerator consists of the Maryland receipts, property and payroll of all members of the group having nexus in Maryland and required to file a Maryland corporate income tax return.

(5) “Nonoperational” means income of a corporation that is not earned as a part of the corporation's unitary business.

(6) “Unitary business” means a business in which the activities of the corporations comprising the business, whether related as a parent and subsidiary or as affiliated corporations related through common ownership, are economically interdependent as demonstrated by the following factors:

(a) Strong centralized management;

(b) Functional integration; and

(7) “Water's edge” means a method for preparing a combined income tax report that includes the income and activities of all members of a corporate group that are in a unitary business and are:

(a) Corporations organized or incorporated in the United States, including those corporations qualifying for the Puerto Rico and Possession Tax Credit as provided in IRC Section 936 (26 U.S.C. 936); and

(b) Corporations organized or incorporated outside of the United States whose business activity in the United States is 20 percent or more of the corporation's total business activity. Foreign corporations that conduct 20 percent or more of their business activity in the United States, as measured by the average of the property and payroll factors, shall be included 100 percent in a water's edge combined report. Any business activity in Maryland subjects a foreign corporation to Maryland income tax. The threshold test for purposes of combined reporting determines whether the foreign corporation is a member of a unitary group.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.03 adopted as an emergency provision effective October 14, 2008 (35:23 Md. R. 2010); emergency status expired November 30, 2008
Administrative History: ——————
Administrative History: Regulations .01—.03 adopted effective January 12, 2009 (36:1 Md. R. 20)
Authority: Tax-General Article, §§2-103 and 10-804.1, Annotated Code of Maryland

COMAR 03.04.14.02 Reports Required.

A. The reports described in this regulation shall be submitted electronically, using the form and instructions available on the Comptroller's website at www.marylandtaxes.com.

B. Every corporate group shall file the following reports with the Comptroller:

(1) A pro forma water's edge combined corporate income tax report, including taxable income of the corporate group, eliminations to account for intercompany transactions within the corporate group, and apportionment factors computed under both Joyce and Finnigan methods of apportionment;

(2) A report that reflects the dollar value of all property that is shipped from an office, store, warehouse, factory, or other place of storage in this State where the purchaser is the United States government;

(3) A report that reflects the dollar value of all property that is shipped from an office, store, warehouse, factory, or other place of storage in this State where the seller is not taxable in the state in which the purchaser takes possession; and

(4) A report that reflects the amount and source of nonoperational income of each member of the corporate group whose commercial domicile is in this State.

C. The reports required hereunder shall be submitted for all taxable years beginning after December 31, 2005 and before January 1, 2011, as follows:

(1) The report to be submitted for a taxable year beginning after December 31, 2005 and before January 1, 2007 shall be submitted on or before November 29, 2008; and

(2) The reports to be submitted for taxable years beginning after December 31, 2006 and before January 1, 2011 shall be submitted on or before November 29, 2008 or 7 months after the original due date of the corporation's Maryland tax return for the corresponding taxable year, whichever is later.

D. Every report required under this regulation shall be made under oath and signed in the manner required for the signature of a tax return filed under Tax-General Article, §10-804, Annotated Code of Maryland.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.03 adopted as an emergency provision effective October 14, 2008 (35:23 Md. R. 2010); emergency status expired November 30, 2008
Administrative History: ——————
Administrative History: Regulations .01—.03 adopted effective January 12, 2009 (36:1 Md. R. 20)
Authority: Tax-General Article, §§2-103 and 10-804.1, Annotated Code of Maryland

COMAR 03.04.14.03 Penalties.

A. Failure to File Required Reports.

(1) Subject to §A(3) of this regulation, if a corporate group fails to file the reports required under this chapter, the Comptroller shall assess the penalties set forth in this section.

(2) The penalties to be assessed are:

(a) Up to $5,000 per day for each of the first 30 days following the due date during which a report has not been filed; and

(b) Up to $10,000 per day for each day after the first 30 days that a report has not been filed.

(3) The Comptroller may, for any reason, issue an order abating or decreasing the penalty established under this section.

B. Failure to File Reports Accurately.

(1) If the Comptroller determines that a report filed under this chapter has not been filed accurately, the Comptroller shall provide written notice to the corporate group of the determination.

(2) The notice from the Comptroller shall identify the parts of the report determined to be inaccurate.

(3) The notice from the Comptroller shall inform the corporate group that it has 30 days from the date of the Comptroller's notice to file an accurate report.

(4) If following receipt of notice from the Comptroller of an inaccurate filing, the corporate group does not file an accurate report on or before the date specified in the Comptroller's notice, then the corporate group shall:

(a) Be deemed to have failed to file the required report; and

(b) Be subject to the penalties set forth in §A of this regulation.

(5) For purposes of assessing the penalties under §B of this regulation, the first violation will be deemed to have occurred on the first day following the due date for filing of an accurate report as specified in the notice from the Comptroller issued pursuant to §B(1) of this regulation.

C. All penalties assessed hereunder are collectible from all members of the corporate group.

D. All penalties assessed hereunder may be appealed by the corporate group by seeking revision with the Comptroller pursuant to Tax-General Article, §13-508, Annotated Code of Maryland.

E. All statutes and regulations applicable to the informal hearing procedures set forth in Tax-General Article, §13-508, Annotated Code of Maryland shall apply.

F. After the Comptroller's hearing officer issues a notice of final determination, the provisions of Maryland law regarding administrative and judicial review shall apply.

G. If no timely appeal is filed to the imposition of a penalty or if the taxpayer waives its right to an appeal of the imposition of a penalty, the Comptroller may issue an order abating or decreasing the penalty assessed to correct an erroneous assessment as contemplated in Tax-General Article, §13-509, Annotated Code of Maryland.

History

Administrative History: Effective date:
Administrative History: Regulations .01—.03 adopted as an emergency provision effective October 14, 2008 (35:23 Md. R. 2010); emergency status expired November 30, 2008
Administrative History: ——————
Administrative History: Regulations .01—.03 adopted effective January 12, 2009 (36:1 Md. R. 20)
Authority: Tax-General Article, §§2-103 and 10-804.1, Annotated Code of Maryland

03.04.15 Electronic Filing Requirements for Business Tax Credits

COMAR 03.04.15.01 Definition.

A. In this chapter, the following term has the meaning indicated.

B. Term Defined. “Business tax credit” means:

(1) Aerospace, Electronics, or Defense Contract Tax Credit;

(2) Apprentice Employee Tax Credit;

(3) Biotechnology Investment Incentive Tax Credit;

(4) Businesses That Create New Jobs Tax Credit;

(5) Clean Energy Incentive Tax Credit;

(6) Community Investment Tax Credit;

(7) Commuter Tax Credit;

(8) Cybersecurity Incentive Tax Credit;

(9) Electric Vehicle Recharging Equipment Tax Credit;

(10) Employer-Provided Long-Term Care Insurance Tax Credit;

(11) Employment Opportunity Tax Credit;

(12) Endow Maryland Tax Credit;

(13) Endowments for Historically Black Colleges and Universities Tax Credit;

(14) Enterprise Zone Tax Credit;

(15) Film Production Activity Tax Credit;

(16) Green Building Tax Credit;

(17) Health Enterprise Zone Hiring Credit;

(18) Heritage Structure Rehabilitation Tax Credit;

(19) Job Creation Tax Credit;

(20) Maryland Disability Employment Tax Credit;

(21) Maryland Employer Security Clearance Costs Tax Credit;

(22) Maryland-Mined Coal Tax Credit;

(23) One Maryland Economic Development Tax Credit;

(24) Oyster Shell Recycling Tax Credit;

(25) Qualified Vehicle Tax Credit;

(26) Research and Development Tax Credit; and

(27) Wineries and Vineyards Tax Credit.

History

Administrative History: Effective date: January 20, 2014 (41:1 Md. R. 12)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-804, Annotated Code of Maryland

COMAR 03.04.15.02 Electronic Filing Requirements.

A. Any taxpayer claiming a business tax credit, an excess carryover of a business tax credit, or a recapture of a business tax credit shall claim the credit on an electronically filed original or amended Maryland income tax return.

B. Any taxpayer claiming any business tax credit requiring certification, any excess carryover of a business tax credit requiring certification, or any recapture of a business tax credit requiring certification shall electronically file the required certification and any required attachments for the credit as a binary attachment with the electronically filed original or amended Maryland income tax return.

History

Administrative History: Effective date: January 20, 2014 (41:1 Md. R. 12)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-804, Annotated Code of Maryland

COMAR 03.04.15.03 Exceptions.

A. An organization exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code claiming a credit against the payment to the Comptroller of taxes that the organization is required to withhold from the wages of employees is exempt from the electronic filing requirements under this chapter.

B. A taxpayer claiming a business tax credit against fiduciary income tax is exempt from the electronic filing requirements under this chapter.

C. An individual claiming the Sustainable Communities Tax Credit is exempt from the electronic filing requirements under this chapter.

History

Administrative History: Effective date: January 20, 2014 (41:1 Md. R. 12)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)
Authority: Tax-General Article, §§2-103 and 10-804, Annotated Code of Maryland

03.05.01 Abandoned Property Regulations

COMAR 03.05.01.01 Abandoned Funds.

A. Repealed.

B. Repealed.

C. Effective June 1, 2003, for reporting periods ending on or after June 30, 2003, any checking, savings, share, negotiable order of withdrawal, automatic transfer, share draft, electronic terminal account, or other similar type of account held by a banking or financial organization is presumed abandoned after 3 years, if the depositor or shareholder has not actively deposited, withdrawn, or otherwise indicated an interest in the funds or deposit as evidenced by memorandum or correspondence from the depositor on file with the banking or financial organization.

D. Effect of Automatic Deposits and Withdrawals on Presumption of Abandonment.

(1) A depositor or shareholder shall be deemed to have actively deposited or withdrawn funds from an account covered by this regulation, thereby overcoming the presumption of abandonment described in §C of this regulation, if:

(a) The depositor or shareholder authorized and established an automatic deposit or withdrawal;

(b) The authorization has not been cancelled, revoked, rescinded, or otherwise terminated; and

(2) A depositor or shareholder may not be deemed to have actively deposited or withdrawn funds from an account covered by this regulation if:

(a) The bank or financial organization automatically deposits interest or dividends earned on the account; or

(b) The bank or financial organization automatically withdraws a service charge.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.02 Service Charges.

A. A service charge of any type may not be made by a holder of any property presumed abandoned under Commercial Law Article, Title 17, during the period of time giving rise to presumption of abandonment unless the holder complies with the requirements set forth in Commercial Law Article, §17-308.1.

B. Except in those instances in which a service charge is properly made pursuant to §17-308.1, a holder shall report, pursuant to §17-310, the full amount appearing on the face of every instrument presumed abandoned. By way of illustration but not of limitation, instruments subject to these provisions include certificates of deposit, drafts, traveler's checks, and money orders.

C. Repealed.

D. Repealed.

E. Effective June 30, 2003, for purposes of Commercial Law Article, §17-308.1, Annotated Code of Maryland, an account shall be considered dormant or inactive, if, with respect to that account, the owner has for a period of 1 year, taken none of the actions set forth in Commercial Law Article, §17-301, Annotated Code of Maryland. When a service charge is permitted, the maximum amount of the charge shall be $10 per year for an account that does not exceed $50 and $20 per year for an account that exceeds $50.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.03 Liability for Interest.

A holder may not cease payment or accrual of any benefits, including dividends or interest on property, under this title, unless the holder complies with the requirements as set forth in Commercial Law Article, §17-308.1.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.04 Prohibited Agreements.

Contractual agreements are not permitted which tend to circumvent the intention of the Maryland General Assembly and provide any holder subject to this Article with a windfall or private escheat practice. The total reported shall be the amount the owner would have received had the property not been abandoned.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.05 Voluntary Reporting.

Since the Maryland law is purely custodial, any holder of unclaimed property may voluntarily report funds before the statutory due dates and be relieved of all accountability and responsibility upon delivery of the unclaimed property to this office.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.06 Retirement Accounts.

The period of abandonment for accounts established pursuant to 26 U.S.C. §401(a), et seq. (commonly known as Self-Employed Retirement, or Keogh, Plans) and 26 U.S.C. §408(a), et seq. (commonly known as Individual Retirement Accounts or IRA's) may not begin until such time as distribution of all or part of the property constituting the respective account shall be, under the terms of the retirement plan, mandatory.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.01.07 Automatically Renewable Certificates of Deposit.

The period of abandonment for any property automatically renewable according to its terms that is subject to §§17-301 and 17-308 shall commence after the expiration of its initial term. If, at the time provided for delivery in §17-312, a penalty or forfeiture in payment of interest would result from the delivery of that property, the time for delivery shall be extended until such time as no penalty or forfeiture would result.

History

Administrative History: Effective date: October 17, 1974 (1:1 Md. R. 13)
Administrative History: Regulations .01—.05 amended effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: Regulation .06 adopted effective October 1, 1975 (2:22 Md. R. 1369)
Administrative History: ——————
Administrative History: Chapter revised effective January 7, 1982 (8:26 Md. R. 2104)
Administrative History: Regulation .01 amended effective September 30, 2002 (29:19 Md. R. 1523); September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02 amended effective September 19, 2022 (49:19 Md. R. 867)
Administrative History: Regulation .02C amended effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02D adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E adopted effective September 30, 2002 (29:19 Md. R. 1523)
Administrative History: Regulation .02E amended effective September 1, 2003 (30:16 Md. R. 1073)
Administrative History: ——————
Administrative History: Annotation: COMAR 03.05.01.02 cited in Attorney General Opinion No. 81-035
Administrative History: (November 24, 1981)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

03.05.02 Abandoned Property Regulations—Notice of Assessment for Unclaimed Property

COMAR 03.05.02.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Administrator” means the State Comptroller.

(2) “State Comptroller”, unless expressly provided otherwise, includes:

(a) An employee of the Comptroller acting within the scope of employment; and

(b) An agent or representative of the Comptroller acting within the scope of the Comptroller's authority.

History

Administrative History: Effective date: September 3, 2001 (28:17 Md. R. 1554)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.02.02 Examination of Records and Notice of Assessment.

A. During normal business hours, the Administrator may examine the records of a person if there is reason to believe that the person failed to report property that should have been reported under Commercial Law Article, Title 17, Annotated Code of Maryland.

B. If the Administrator, after conducting an examination of the records of a person, determines that the person has failed to pay or deliver abandoned property to the administrator as required under Commercial Law Article, Title 17, Annotated Code of Maryland, the Administrator shall issue a Notice of Assessment for Unclaimed Property.

C. The Notice of Assessment for Unclaimed Property shall be dated and mailed to the person against whom the assessment is made.

D. A Notice of Assessment for Unclaimed Property is considered a decision of the administrator.

History

Administrative History: Effective date: September 3, 2001 (28:17 Md. R. 1554)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.02.03 Review of a Notice of Assessment for Unclaimed Property.

A. Upon receipt of a Notice of Assessment for Unclaimed Property, the person shall promptly:

(1) Pay or deliver to the Administrator the abandoned property;

(2) File a written Request for Revision; or

(3) Commence an action in the circuit court.

B. Requests for Revision of Assessment.

(1) A person may make a request to revise a Notice of Assessment for Unclaimed Property by submitting a written Request for Revision to the Hearings and Appeals Section of the Comptroller's Office within 90 days of the date of the Notice of Assessment for Unclaimed Property.

(2) The person's Request for Revision shall:

(a) Itemize the specific objections the person has to the Notice of Assessment for Unclaimed Property; and

(b) Attach to it a copy of the Notice of Assessment for Unclaimed Property.

(3) A Request for Revision shall stay the decision of the Administrator included in the Notice of Assessment for Unclaimed Property until:

(a) A Notice of Final Determination is issued;

(b) The Request for Revision is dismissed; or

C. Hearings.

(1) After receipt of a timely Request for Revision, the Comptroller's Hearings and Appeals Section shall schedule a hearing.

(2) The Hearings and Appeals Section shall notify the person:

(a) Of the date, time, and place of the hearing;

(b) That the person may present witnesses and documents at the hearing; and

(3) Postponements.

(a) The hearing officer shall consider a request for postponement only if the person establishes good cause for the postponement.

(b) Except as provided in §C(3)(d) of this regulation, a request for postponement shall be made in writing and be received by the Hearings and Appeals Section not less than 5 business days before the scheduled hearing.

(d) Emergency Request for Postponement.

(i) For purposes of this paragraph, “emergency” means a sudden, unforeseen occurrence requiring immediate attention which arises within 5 business days of the hearing.

(ii) In an emergency, a request for postponement may be made by telephone.

(4) Failure to Attend Hearing. If a person fails to attend a scheduled hearing, the decision of the Administrator as stated in the Notice of Assessment for Unclaimed Property becomes effective as of the date of the scheduled hearing.

(5) Prehearing Procedure. Before a hearing, the hearing officer may:

(a) Review or request materials relevant to the proceedings; and

(b) Hold a prehearing conference.

(6) Procedures.

(a) The hearing officer shall record all hearings.

(b) A person may produce witnesses and documents in support of the person's position.

(i) A person may request that the hearing officer subpoena witnesses.

(ii) A person shall make the request in writing, not later than 10 days before the hearing, explaining why the subpoena is necessary.

(iii) The hearing officer may decline to issue the subpoena.

(d) The hearing officer may question any witnesses and may produce, by subpoena or otherwise, additional witnesses.

(e) A person may question any witnesses called by the hearing officer.

(f) The hearing officer may allow a person time to provide additional evidence or written arguments, and may reconvene the hearing if the hearing officer considers it necessary.

(g) The hearing officer may consult with any employee of the Administrator and with the person before making a decision in a case.

(7) Evidence.

(b) Copies of documents may be admitted, although the hearing officer may require production of originals.

(c) The hearing officer shall retain documentary or other evidence for at least 60 days after the case is finally resolved. The evidence may then be destroyed unless the owner or person producing it makes a written request for its return.

(8) Witnesses shall be under oath or affirmation.

(9) Notice of Final Determination.

(a) The hearing officer shall issue a Notice of Final Determination on behalf of the Administrator.

(b) The Notice of Final Determination shall be mailed to the person and shall state the:

(i) Substance of the evidence heard;

(ii) Decision; and

(iii) Reasons for the decision.

D. If the Notice of Final Determination concludes that the person has failed to pay or deliver abandoned property to the administrator as required under Commercial Law Article, Title 17, Annotated Code of Maryland, the person shall pay or deliver to the Administrator the abandoned property within 30 days of the date on the Notice of Final Determination.

E. A person aggrieved by a decision of the Administrator may commence an action in the circuit court for the county:

(1) Within 90 days of the decision of the Administrator;

(2) In the event of the filing of a Request for Revision, within 90 days of the date of the Notice of Final Determination; or

(3) In the event that a Request for Revision was filed and subsequently dismissed or withdrawn, within 90 days of the dismissal or withdrawal.

History

Administrative History: Effective date: September 3, 2001 (28:17 Md. R. 1554)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

COMAR 03.05.02.04 Enforcement by the Administrator.

The Administrator may bring any action allowed by law, including but not limited to an enforcement action in the circuit court, to enforce the Notice of Assessment for Unclaimed Property or the Notice of Final Determination, or both.

History

Administrative History: Effective date: September 3, 2001 (28:17 Md. R. 1554)
Authority: Commercial Law Article, §17-103, Annotated Code of Maryland

03.06.01 Sales and Use Tax

COMAR 03.06.01.01 Personal, Professional, or Insurance Services.

A. Except for taxable services set forth in Tax-General Article, §11-101(m), Annotated Code of Maryland, the tax does not apply to a personal, professional, or insurance service that involves a sale as an inconsequential element for which no separate charge is made. Examples of services to which the tax does not apply are services customarily rendered by physicians, dentists, lawyers, accountants, insurance agents, pest exterminators, barbers, beauticians, funeral directors, and storage warehouseperson.

B. Purchases.

(1) A person providing nontaxable services shall pay the tax on all purchases of materials, supplies, tools, and equipment used by the person or transferred by the person as part of the nontaxable service unless a specific statutory exemption applies, such as that for medicines and medical supplies. Examples of purchases to which the tax applies are purchases of forms, office supplies, insurance policy blanks and jackets, insecticides, grooming supplies, packing materials, and utilities.

(2) A person providing taxable services shall pay tax on purchases of materials, supplies, tools, equipment, digital codes, digital products, and taxable services used by the person.

(3) A person providing taxable services may, however, issue a resale certificate for the purchase of:

(a) Tangible personal property, digital codes, or digital products transferred as part of a taxable service if the person has not used the tangible personal property, digital codes, or digital products and the tangible personal property, digital codes, or digital products are resold in unchanged form; and

(b) Taxable services that the person has not used and that are resold in unchanged form.

(4) Examples.

(a) A janitorial company may purchase paper towels tax-free by issuing a resale certificate if those towels are used to stock the bathroom of a customer receiving taxable cleaning services. The janitorial company shall pay tax on its purchase of cleaning agents which the janitorial company uses to clean the bathroom of a customer receiving taxable cleaning services.

(b) A web hosting company may rent server space from a cloud storage company tax-free by issuing a resale certificate if the server space is used to provide cloud storage for a customer purchasing web hosting services and the web hosting company has made or makes no use of the server space being resold.

C. Sales.

(1) If a person providing personal, professional, or insurance services also makes independent sales of tangible personal property, digital codes, digital products, or taxable services, that person shall collect and remit the sales and use tax on those sales unless a specific statutory exemption applies.

(2) Examples of sales subject to tax are sales of:

(a) Packaged cosmetics, hair tonics, and lotions sold by barbers and beauticians.

(b) A web design service by a graphic design company that is sold independently from the sale of a nontaxable logo design service.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.02 Combined Sales.

A. General. A vendor shall compute and impose the tax on the total taxable price of all sales to a buyer in the same licensed business location on the same business day, whether or not at different counters or departments, without regard to the individual taxable prices of the separate items comprising the total.

B. Exception.

(1) A vendor is not required to add the combined total of the taxable prices of a current sale with those of prior sales made to a buyer on the same day when it is impractical to determine whether in fact prior sales have been made to that buyer unless the buyer demonstrates prior purchases on that day, and requests that a combination of all taxable prices be made.

(2) A vendor who, for any reason, fragments essentially unitary sales (such as a restaurateur who requires that food and beverages be paid for separately) may not rely on this exception.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.03 Repairs of Tangible Personal Property, Digital Codes, Digital Products, and Taxable Services.

A. General.

(1) The charge for labor to repair or alter existing tangible personal property, a digital code, or a digital product belonging to another for the purpose of restoring the property, digital code, or digital product to its original condition or usefulness is not subject to tax, unless the labor constitutes a taxable service described in Tax General Article, §11–101(m), Annotated Code of Maryland.

(2) The tax does apply if the labor expended results in the creation of a new or different item.

B. Persons engaged in repairing tangible personal property, digital codes, digital products, or taxable services of others for a consideration may handle the sales and use tax on their transactions in either of the following ways:

(1) If separate charges are made for materials incorporated in the property, digital code, digital product, or taxable service being repaired, the tax shall be applied to the charges for the materials. The resale exclusion may be claimed on purchases of materials transferred to customers under these circumstances, so long as the person transferring the materials made no use of them.

(2) If separate charges are not made for materials incorporated in the property, digital code, digital product, or taxable service being repaired, that is, the repair and materials used in repair are charged for on a lump-sum basis, the tax may not apply to any portion of the charge to the customer. The resale exclusion may not be claimed on purchases of materials transferred to customers under these circumstances. A person making a repair of tangible personal property, a digital code, a digital product, or a taxable service who charges for the repair and materials used in repair on a lump-sum basis shall pay the tax on purchases of materials used in performing the repair. The taxability of purchases for lump-sum contracts is not affected by the fact that the person for whom the repair work is performed would not have been required to pay the tax on a separately stated charge for materials.

C. Maintenance Contracts.

(1) The tax does not apply to a charge for a maintenance contract unless it is required to be purchased as a condition of a sale of other tangible personal property, digital code, digital product, or taxable service.

(2) An optional maintenance contract for computer software is subject to the tax if the contract entitles the purchaser to receive without charge software products which are otherwise separately priced and marketed by the seller. In this situation, the customer shall be charged the tax on the total charge for the maintenance contract.

(3) A person performing repairs under an optional maintenance contract, except as stated in §C(2) of this regulation, shall pay the tax on materials passing to customers, unless a separate charge is made for materials. In this latter situation, the tax shall be charged to the customer and the purchase of the materials by the person performing the repair is entitled to the resale exclusion as described in §B(1) of this regulation.

(4) A person performing repairs under a mandatory maintenance contract or a taxable optional maintenance contract as described in §C(2) of this regulation may claim the resale exclusion on all materials passing to customers.

D. Persons engaged in repairing tangible personal property, digital codes, digital products, or taxable services shall pay the tax on all purchases of equipment, tools, consumables, taxable services, and other materials used in performing the repair work which are not transferred to customers, without regard to the method of billing employed.

E. The circumstances under which resale certificates may be issued by persons engaged in repairing tangible personal property, digital codes, digital products, or taxable services who utilize both separately stated materials and lump-sum charge bases for those repairs are set forth in Regulation .07 of this chapter.

F. The sales and use tax treatment of repairs to real property is described in Regulation .19 of this chapter.

Cross References

03.06.01.30D(2)(b)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.04 Published Material.

A. Definition.

(1) In this regulation, the following term has the meaning indicated.

(2) Term Defined — Published Material.

(a) “Published material” means any textual or graphic material disseminated to another person or persons through printed, electronic, or other media.

(b) “Published material” includes a newspaper, magazine, periodical, chat room discussion, weblog, or any other similar product.

B. The sale of published material for a charge is subject to the sales and use tax, except as described in §C of this regulation.

C. Printing and Sale of Newspapers.

(1) The printing and sale of newspapers that are distributed by the publisher at no charge are not subject to the sales and use tax.

(2) The sale of an item which is to be distributed as a component part of a newspaper, such as an advertising supplement, is not subject to the tax.

D. Requirements for Classification as a Newspaper.

(1) A publication is not a newspaper unless:

(a) It is published and distributed not less frequently than once each month;

(b) It does not, when its successive issues are put together, constitute a book;

(d) It contains news items, legal and general intelligence, reports of current events, editorial comments, advertising matter, or other miscellaneous information of public interest.

(2) The criteria set forth in §D(1) of this regulation are minimum requirements, the meeting of which does not necessarily result in a publication being classified as a newspaper. A publication which meets the criteria set forth in §D(1) of this regulation, but which is in fact a magazine, shopping advertiser, community newsletter, tip sheet, or other publication which is not a newspaper in the common and popularly accepted usage of the term, is not a newspaper for the purpose of this exemption. A publication is not disqualified solely because it is devoted primarily to matters of specialized interest, such as legal, mercantile, political, religious, or sporting matters.

E. The taxability of sales of photographic materials and certain other tangible personal property used in the publication of published material is described in Regulation .11 of this chapter.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.05 Food for Human Consumption.

A. In this regulation, the following terms have the meanings indicated:

(1) “Premises” means any building, grounds, parking lot, or other area that a food vendor owns or controls or another person makes available primarily for the use of the patrons of one or more food vendors.

(2) “Facilities for food consumption” means items such as tables, chairs, booths, benches, counters, and stands set aside or made available for the consumption of food sold. The term does not include parking spaces for vehicles as the sole accommodation. If, however, any of the above-described equipment is located on a parking lot, this equipment constitutes “facilities for food consumption”.

(3) “Substantial grocery or market business” means a business at which at least 10 percent of all sales of food are sales of grocery or market food items. Among other things, the sale of food that is of a type normally consumed on the premises of a restaurant, but which is packaged to carry out, does not constitute the sale of “grocery or market food items”.

(4) “Food concessionaire under contract with the school or college or its designated contract agent” means a person who has been granted the right by a school or college to use school or college premises for the purpose of selling food.

(5) “Educationally related” means those events where the net proceeds are used for the benefit of the school or college or which provide educational benefit to the participants.

(6) “Crabs” means hard and soft shell crabs, but does not include crab dishes, such as crab cakes and crab soup, which are, instead, “seafood”.

(7) “Food for immediate consumption” means:

(a) Food obtained from a salad, soup, or dessert bar;

(b) Party platters;

(d) Sandwiches suitable for immediate consumption; or

(e) Ice cream, frozen yogurt, and other frozen desserts, sold in containers of less than 1 pint.

(8) “Cannabis products” means products that are composed of cannabis, cannabis concentrate, cannabis extract, or other ingredients and are intended for use or consumption, including cannabinoid beverages, edible products, oils, and tinctures.

(9) “Food” does not include

(a) Cannabis as defined in the Alcoholic Beverages and Cannabis Article, §1–101, Annotated Code of Maryland; or

(b) Cannabis products.

B. Sales of food for human consumption are not subject to the tax in the following circumstances:

(1) Sales for consumption off the premises by a food vendor who operates a substantial grocery or market business at the same location where the food is sold, except that this exemption does not apply to food:

(a) That the vendor serves for consumption on the premises of the buyer or of a third party, and

(b) For immediate consumption;

(2) Sales by a church or religious organization;

(3) Sales by a school, other than an institution of postsecondary education, including sales at a school by a food concessionaire that is under contract with the school or its designated contract agent, but not including sales at events that are not sponsored by the school or are not educationally related;

(4) Sales to students at an institution of postsecondary education if the food charge is for a meal plan or is included in the regular charge for room and board;

(5) Sales to patients in a hospital, including a nursing home, when the food charge is included in the regular room rate;

(6) Sales including sales of any beverage, made in a vehicle that is being operated in the State while in the course of interstate commerce;

(7) If the proceeds of the sale are used to support a volunteer fire company or department or its auxiliary, or a volunteer ambulance company or rescue squad or its auxiliary, a sale of food served by the company, department, squad, or auxiliary;

(8) If the proceeds of the sale are used to support a bona fide nationally organized and recognized organization of veterans of the armed forces of the United States or auxiliary of the organization or one of its units, a sale of food or meals for consumption only on the premises, served by the organization or auxiliary;

(9) Sales for consumption off the premises of:

(a) Crabs, or

(b) Seafood that is not prepared for immediate consumption;

(10) Sales of food stamp eligible food bought with a federal food stamp coupon;

(11) Sales of food by a nonprofit food vendor if there are no facilities for food consumption on the premises, unless the food is sold within an enclosure for which a charge is made for admission; or

(12) Sales of milk, fresh fruit, fresh vegetables, or yogurt through a vending machine.

C. The payment of a separately stated cover charge, which does not entitle the buyer to obtain tangible personal property is not subject to tax. A minimum charge which does entitle the buyer to receive tangible personal property is subject to tax, even if the buyer does not take full advantage of it.

D. The payment by a buyer of food or beverages for human consumption on the premises of the vendor of a separately stated and identified mandatory gratuity or service charge which is in the nature of a tip is not subject to tax if the food or beverages are served to a group of not more than 10 persons. Mandatory gratuities or service charges on sales of food or beverages to a group of more than 10 persons are subject to the tax whether or not separately stated.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.06 Cancelled and Returned Sales.

A. A vendor shall refund to a buyer the proportionate amount of sales and use tax that the buyer has paid if a sale is rescinded or cancelled or the property sold is returned to the vendor and the purchase price is wholly or partially repaid or credited. If, in lieu of a refund of the sales price, the vendor credits the amount on the buyer's account, a corresponding credit for sales and use tax previously paid by the buyer shall be made.

B. Whenever any vendor has refunded the tax paid by a buyer on a cancelled or returned sale, the vendor may deduct the amount of the purchase price refunded from the total amount reported as taxable sales and the amount of tax refunded from the total amount reported as tax collected on the vendor's sales and use tax return, provided accurate records of the transaction are maintained. Alternatively, the vendor may apply to the Comptroller for a refund of the tax properly refunded to the buyer if application for it is made in writing within 4 years from the payment of the tax.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.07 Sales Where It Is Impractical to Establish the Amount of Property to Be Resold.

A. Except as provided in §D of this regulation, if at the time of a sale, it is impractical for the buyer to establish the actual amount of the property, digital code, digital product, or taxable service being purchased which is to be resold, the tax shall be paid on the entire amount of the sale, either if the buyer has reason to believe that a majority of the tangible personal property, digital code, digital product, or taxable service will not be resold, or if the buyer cannot determine whether or not a majority of the tangible personal property, taxable service, digital code, or digital product will be resold. If any portion of the property is later resold without having first been used by the buyer, the buyer may apply for a refund of the taxes attributable to this property, digital code, digital product, or taxable service within 4 years of the date of purchase.

B. If no tax is paid upon the purchase of tangible personal property, digital codes, digital products, or taxable services pursuant to §A of this regulation, the buyer shall include the cost of that portion converted to the buyer's personal use as a purchase subject to the sales and use tax on the return to be filed for the period in which the property was converted.

C. The procedure described in §B shall also be followed by any person who purchases tangible personal property, digital codes, digital products, or taxable services for resale without paying the tax, and who subsequently converts the property, digital codes, digital products, or taxable services to personal use.

D. A buyer who provides a vendor with a multiple points of use certificate which includes a resale to a related entity as provided for in Regulation .49 of this chapter may not apply for a refund based on a claim that it was impractical at the time of purchase to establish the amount of property to be resold.

Cross References

03.06.01.03E

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.08 “Taxable Price” Defined.

A. The sales and use tax is computed on the “taxable price” of a transaction subject to the tax. The term “taxable price” is broadly defined by statute to include, with certain specific exceptions, the total consideration for the transaction, which may be either in the form of money, rights, property, promises, or anything else of value, or by exchange or barter. The total monetary value of the consideration, that is, of all those things which in fact are, or are promised to be, paid or delivered by or on behalf of the purchaser, to or on behalf of the vendor in the consummation and complete performance of a sale, whether or not the vendor receives any benefit from them, constitutes the “price” on which the tax is to be computed. Deductions are not permitted for any expense or cost, including the cost of any labor or service rendered, any material used or any property, digital code, or digital product sold regardless of how any contract, invoice or other evidence of the transaction is stated or computed, except for those items specifically described in §D, or in Regulation .10 with respect to certain utilities or Regulation .28 with respect to leases.

B. Components of Taxable Price—Examples.

(1) The following illustrate some items which might appear as a separate amount in the vendor's computation of a bill that nevertheless are a part of the “taxable price”, and which therefore may not be deducted before computation of the tax:

(a) Any charges for any services to bring the subject of a sale to its finished state ready for delivery and in the condition specified by the buyer, including charges for assembly, fabrication, alteration, lubrication, engraving, monogramming, cleaning, or any other servicing, customizing or dealer preparation.

(b) Any discount which is dependent upon an event occurring after consummation of the sale, such as a discount allowed for the prompt payment of a bill.

(c) Any charge based on the amount or frequency of a purchase, such as a small order charge, the method of billing, such as a split billing, or the nature of the item sold, such as a slow-moving charge for an item not frequently sold.

(d) Excise or other taxes not statutorily imposed directly upon the buyer or act of buying and for which the buyer has no direct legal liability independent of any contractual obligation to the vendor, regardless of how they are stated, such as manufacturer's, wholesaler's, or retailer's taxes, except for certain utility taxes described in Regulation .10 and certain personal property taxes in lease situations as described in Regulation .28.

(e) Any commission or other form of compensation for the services of an agent, factor, consultant, broker, or similar person.

(f) Any charges for warranties, maintenance or service agreements, or insurance coverage required by the vendor to be taken as a condition of the sale. If the sale could be consummated without the payment of these charges, the charges, unless for a taxable service as described in Tax-General Article, §11-101(m), Annotated Code of Maryland, are not part of the taxable price if separately stated. For example, if the lessee of an automobile who has a contractual obligation to return the automobile undamaged may elect to purchase insurance protecting the lessee against the possibility of having to pay for damages, but need not purchase this insurance in order to lease the vehicle, a separately stated charge for this insurance is not part of the taxable price.

(g) Any portion of the price described as a “donation”, when the donation is in fact required by the vendor as a condition of the sale.

(h) The amount of any rebate which may be made to the buyer by anyone other than the vendor, or by the vendor upon the performance by the buyer of any condition following the sale.

(2) The following illustrate some forms of consideration that might be tendered by or on behalf of the buyer, the values of which are a part of the “taxable price” and therefore may not be deducted before computation of the tax:

(a) The transfer, whether in the nature of a “trade-in”, return, exchange, or otherwise, of anything to the vendor, regardless of whether the buyer may have paid any tax on acquisition of the item or service transferred or whether, in the case of a return or exchange, the buyer may be entitled to any refund of tax previously paid.

(b) The assumption of any liabilities of, or attributable to, the vendor.

(d) Except for a federal food coupon, the face value of any coupon, voucher, or similar item issued by any person, including a manufacturer, government agency or the vendor, for which the vendor can be reimbursed or compensated in any form by a third party. This includes compensation in the form of advertising or promotion such as with an online deal-of-the-day eCoupon or similar discount. The presentation of a coupon for which there exists no arrangement for reimbursement to the vendor by any third party, such as a store coupon that in effect establishes a lower price, is not part of the taxable price.

C. “Taxable price” includes, for a short-term vehicle rental as defined under Tax-General Article, §11-104(c), Annotated Code of Maryland, all sales and charges made in connection with the short-term vehicle rental, including insurance, freight handling, equipment and supplies, delivery and pickup, cellular telephone, and other accessories, but not including sales of motor fuel subject to the motor fuel tax.

D. Each of the following items, if made in connection with the sale and clearly identified with the consideration stated separately from any other item by documentary evidence in existence and made known to the buyer at the time of sale, is not a part of the “taxable price” and is therefore deductible from the total consideration before computation of the tax:

(1) A charge for labor or service used for application or installation, so long as the charge does not include any amounts described in §B of this regulation, and in particular §B(1)(a), or any other fabrication.

(2) A charge for a professional service, except for a taxable service.

(3) Any amounts paid by the buyer as a finance charge, interest, or similar charge for credit extended to the buyer.

(4) A charge for a delivery, freight, or other transportation service for delivery directly to the buyer by the vendor or by another person acting for the vendor. This does not include any charge:

(a) To transport the property from a third party to any location of the vendor;

(b) To transport the property from any location of the vendor to another location of the vendor; and

(c) For transmission, distribution, or delivery of electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the sales and use tax.

(5) Any consumer excise taxes imposed by a governmental unit directly upon the buyer or act of purchase.

(6) A deposit posted to insure the return of an item taken from the vendor which the vendor expects to have returned, and which will be refunded in full upon the return of the item.

(7) Any trade, wholesale, volume, employee, cash, or other discount irrevocably applied at the time of sale which in effect establishes a new price, and which is not dependent on any condition or event subsequent to the sale.

(8) Any amount paid by a buyer of food or beverages for human consumption on the premises of the vendor as a mandatory gratuity or service charge which is in the nature of a tip, if the food or beverages are served to a group of not more than 10 persons. Mandatory gratuities or service charges on sales of food or beverages to a group of more than 10 persons are part of the “taxable price” whether or not separately stated, and therefore may not be deducted before computation of the tax.

(9) A charge for any service for the operation of equipment used for the production of audio, video, or film recordings.

(10) The value of a user component or part (core value) received from a purchaser of the following remanufactured truck parts:

(a) An air brake system;

(b) An engine;

(d) A transmission.

Cross References

03.06.01.48A(2)(o)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.09 Sale of Medicines, Medical Supplies, Tobacco Cessation Products, Sickroom Equipment, and Certain Medical Equipment.

A. The sales and use tax does not apply to sales of medicines, disposable medical supplies, tobacco cessation products, sickroom equipment, certain medical supplies, and certain medical equipment.

B. For the purposes of Tax-General Article, Title 11, Annotated Code of Maryland, the following terms have the meanings indicated:

(1) Medical Equipment.

(a) “Medical equipment” means equipment that:

(i) Can withstand repeated use;

(ii) Is used exclusively to serve a medical purpose;

(iii) Is not useful to a person in the absence of illness or injury; and

(iv) Is for use in the home or on the individual's person.

(b) “Medical equipment” includes, but is not limited to, the following items:

(i) Overbed table;

(ii) Wheelchair tray;

(iii) Pressure or pressure sore relief products;

(iv) Bath and toilet safety products;

(v) Respiratory equipment;

(vi) Trapeze bar;

(vii) Traction equipment;

(viii) Patient lifts;

(ix) Geriatric chair;

(x) Thermaphores, heating pads, cervical pillows, medical corsets, elastic bandages;

(xi) All types of braces, casts, mastectomy bras and forms;

(xii) Apnea monitors, infant breathing monitors, blood glucose monitors, and heart monitors; and

(xiii) Stairlifts, unless installed in such a manner that they become part of the real property.

(i) Lift chairs;

(ii) Exercise equipment;

(iii) Air conditioners;

(iv) Humidifiers;

(v) Dehumidifiers;

(vi) Vibrators;

(vii) Massagers;

(viii) Bedside cabinets;

(ix) Receptacles for medical waste;

(x) Blood pressure devices;

(xi) Thermometers;

(xii) Scales of any type; and

(xiii) Devices used to obtain or monitor pulse or respiration, such as pulse oximeters, control diascans, Doppler diagnostic equipment, and mini-Dopplers.

(d) “For use in the home” includes a nursing home or other assisted care facility, but only to the extent that the equipment remains in the room in which the patient sleeps and is used regularly and exclusively by the patient in that room. Equipment that is used generally for patients throughout the nursing home or other assisted care facility is not considered to be for use in the home. Thus, equipment used in examination, treatment, operating, delivery, and therapy rooms or moved from patient room to patient room in a nursing home or other assisted care facility is not exempt.

(2) “Medical supplies” means an article used in the cure, mitigation, treatment, prevention, or diagnosis of illnesses. Disposable medical supplies are medical or surgical supplies consumed in a single usage and do not include skin care creams or cleansers. Medical supplies do not include nondisposable surgical supplies, or medical or surgical equipment.

(3) “Medicine” means a preparation or substance intended for use in the cure, mitigation, treatment, or prevention of illnesses. The term includes drugs sold on prescription of physicians, drugs for which no prescription is required, and proprietary and patent medicines. The term does not include cosmetics, dentifrices, shaving and hair care products, soaps, deodorants, or skin care creams or cleansers. A product that is primarily cosmetic in nature is not “medicine” even though it may contain medicinal properties.

(4) “Sickroom equipment” means “medical equipment” as defined in §B(1) of this regulation.

(5) “Tobacco cessation products” means nicotine patches, nicotine gum, or any other product intended for use as an aid in tobacco use cessation and approved by the United States Food and Drug Administration for that purpose.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.10 Natural and Artificial Gas, Electricity, Steam, Oil, and Coal.

A. Consumption in Production Activities or to Produce Snow for Commercial Services.

(1) The sale of gas, electricity, steam, oil, or coal, consumed directly and predominantly in a production activity or used to operate machinery and equipment used to produce snow for commercial purposes or for use in residential condominiums is not subject to the tax. Production activities do not include processing food or a beverage by a retail food vendor or operating administrative or commercial facilities, such as offices, sales and display rooms, retail outlets and storage facilities, including refrigerated storage facilities.

(2) If electricity, gas, or steam is sold through a single meter for both exempt and taxable uses, the purpose which consumes the majority of the electricity, gas, or steam is the basis for determining the taxability of the sale. The buyer shall determine the majority usage, considering the relative connected load for each purpose and the relative time of operation of each over a period of 1 year, unless the circumstances of a particular case require a different period. Similarly, the taxability of purchases of oil or coal is determined by the majority use where it is impracticable to measure separately the amount purchased for each purpose.

(3) If the sale of electricity or natural gas is exempt from tax, the sale of the transmission, distribution, or delivery of that electricity or natural gas is also exempt from tax.

(4) In order to obtain this exclusion, the buyer of gas, electricity, steam, oil, or coal shall present to the vendor of the commodity and the vendor of the transmission, distribution, or delivery service a certification, upon a form available from the Comptroller, setting forth the basis for the claimed exemption. Upon presentation of the completed and signed form, the vendor may not collect the tax until notified by the Comptroller to resume collection or until the certification is revoked by the buyer. The buyer shall revoke the certification when no longer entitled to an exclusion under the terms of this regulation.

B. Exempt Buyers.

(1) A person operating a nonprofit religious, charitable, or educational organization possessing an exemption certificate issued by the Comptroller under Regulation .22 of this chapter, and other persons possessing an exemption certificate issued by the Comptroller, may claim exemption for the tax on gas, electricity, steam, oil, coal, or the transmission, distribution, or delivery of electricity or natural gas by providing a photocopy of this certificate to the vendor.

(2) A member of a foreign diplomatic corps may purchase gas, electricity, steam, oil, coal, or the transmission, distribution, or delivery of electricity or natural gas free of tax by presenting to the vendor the evidence of exemption issued by the United States Department of State.

C. Tax Basis.

(1) The tax on sales of gas, electricity, steam, oil, coal, or on charges for the transmission, distribution, or delivery of electricity or natural gas does not apply to late payment penalties imposed as a gross charge or in any other form.

(2) The taxable price on sales of gas, electricity, steam, oil, coal, or on charges for the transmission, distribution, or delivery of electricity or natural gas does not include the amount of a tax imposed by a county with respect to these sales.

(3) The taxable price on sales of electricity or on charges for the transmission, distribution, or delivery of electricity does not include the environmental surcharge which may be added to the customers' bills pursuant to Natural Resources Article, §3-302(a), Annotated Code of Maryland.

D. Residential Sales.

(1) A sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission is not subject to the tax.

(2) A sale of coal, firewood, heating oil, or propane gas, or any similar liquefied petroleum gas for use in residential property that contains not more than four units, cooperative housing, condominiums, and other similar residential living arrangements is not subject to the tax. The following apply:

(a) If it is impracticable to measure separately the amount of coal, firewood, heating oil, or propane gas or any similar liquefied petroleum gas purchased for both residential and nonresidential purposes, the exemption will apply only if the majority of the usage is for residential purposes.

(b) If a vendor is unable to determine that the majority usage test has been met, the tax shall be charged unless the buyer provides a statement to the effect that a majority of the coal, firewood, heating oil, or propane gas, or any similar liquefied petroleum gas will be used for residential purposes. If the coal, firewood, heating oil, or propane gas, or any similar liquefied petroleum gas is used solely for heating purposes, the buyer shall determine majority usage on the basis of the relative space devoted to residential and nonresidential purposes.

(3) All sales of propane gas in containers less than 60 pounds are presumed to be for recreational, rather than residential, use and are therefore subject to the tax. Sales of propane gas in containers of any size that are not for residential use, or if the majority of the usage is not for residential purposes as set forth in §D(2) of this regulation, are subject to the tax.

E. Wood and Wood Products. A sale of wood, wood bark or residue, or refuse-derived fuel is not subject to the tax when used for heating purposes.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.11 Printing.

A. Printed material means material produced by a mechanical process involving the transfer of text, images, or designs to tangible personal property.

B. Charges for Printing and Sales of Printed Material.

(1) Charges for the printing of tangible personal property by special order and sales of printed material by special order when made to ultimate consumers are subject to tax.

(2) Charges for printing and sales of printed material for the purpose of resale in unchanged form or incorporation into a product which is to be sold are not subject to the tax. Examples of nontaxable charges are as follows:

(a) Charges for the printing and sale of labels or name plates to a person who will affix them to a product intended for sale;

(b) Charges for the printing and sale of tangible personal property used to package products held for sale where the packaging is nonreturnable;

(c) Charges for the printing and sale of direction sheets, instruction books, warranties, and other printed matter packaged with or obtainable only with the purchase of products held for sale.

(3) If the charges for printing or a sale of printed material is subject to the tax, the tax applies to the total charge without deduction for separately itemized charges for property or services required to bring the printed matter to its completed state. Separately itemized delivery charges, including charges for postage, addressing, stamping, sealing, inserting, or wrapping, may be excluded from the charges subject to the tax.

C. Sales to a Person Engaged in Printing.

(1) Tangible personal property or digital products which will be incorporated into printed material which is to be resold, such as ink, paper, staples, stapling wire, binding materials, and digital artwork, or which will be consumed in manufacturing printed material which is to be resold, may be purchased free of tax through the issuance of resale certificates.

(2) A sale of artwork, hand or machine compositions, lithographic plates or negatives, or typographies, whether in tangible or digital form, to a person engaged in the printing of tangible personal property for sale and for direct use by the person to produce that property for sale is exempt from the tax. The following apply:

(a) A person selling any item referred to above, other than an item which is photographic in nature, shall pay the tax on all materials purchased to produce this item. A printer who produces an exempt item for self use is required to pay the tax on purchases of material used to produce that item.

(b) This exemption does not apply to a sale of a described item to a person who will not use it to produce tangible personal property for sale. A person making a taxable sale of this item may buy material which is to be resold, consumed directly and predominantly in production activities, or incorporated in the finished item free of tax through the issuance of resale certificates.

Cross References

03.06.01.04E

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.12 Casual and Isolated Sales.

The sales and use tax does not apply to a casual and isolated sale by a person who regularly does not sell tangible personal property, a digital code, a digital product or a taxable service if the sale price is less than $1,000 and the sale is not made through an auctioneer or a dealer. In determining whether the $1,000 limitation has been exceeded, all sales made on the same occasion or as part of the same transaction by the same vendor to the same buyer shall be combined.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.13 Certain Capital Transactions.

A. Certain specific capital transactions are exempted from taxation.

B. For the purpose of these exemptions:

(1) The term “stock” means equity securities, including any equity security convertible into any other class of equity security, any warrant, and any right to subscribe to or purchase any equity security. The term “stock” does not include any securities which are redeemable for cash at the option of the holder, or which are convertible into any form of debt securities.

(2) The term “transfer” means a transfer of personal property, a digital code, or a digital product:

(a) Under a reorganization within the meaning of §368(a) of the Internal Revenue Code;

(b) Upon organization of a corporation or joint-stock company, to the corporation or company principally in consideration for the issuance of its stock;

(c) To a partnership only as a contribution to its capital or in consideration for a partnership interest in the partnership; or

(d) To a limited liability company only as a capital contribution or in consideration for an interest in the limited liability company.

(3) A transfer of tangible personal property, a digital code, or a digital product to a corporation upon its organization is “principally in consideration for the issuance of its stock”, if the aggregate value in money of the consideration other than its stock, issued, paid, or transferred by the corporation in exchange for the tangible personal property, digital code, or digital product is less than 50 percent of the fair market value of the tangible personal property, digital code, or digital product received by the corporation. The transfer to or assumption of liability by a corporation upon its organization is not “consideration other than its stock”, if, without regard to any dollar limitation, the entire transaction would otherwise qualify as an exempt casual and isolated sale.

C. Transactions Not Subject to the Tax.

(1) A transfer of tangible personal property, a digital code, or a digital product to a corporation or joint-stock company upon its organization, principally in consideration for the issuance of its stock, is not subject to tax. The transfer will not be considered to be upon the organization of a corporation unless the Articles of Incorporation were filed for record with the appropriate State authority not more than 6 months before the transfer, and the corporation has not been actively engaged in business for more than 30 days before the transfer.

(2) A transfer of tangible personal property, a digital code, or a digital product to a limited liability company only as a capital contribution or in consideration for an interest in the limited liability company is not subject to tax.

(3) A transfer of tangible personal property, a digital code, or a digital product made pursuant to a reorganization within the meaning of §368(a) of the Internal Revenue Code is not subject to tax. An Internal Revenue Service ruling or opinion of counsel as to qualification under these sections is evidence of entitlement to this exclusion.

(4) A distribution of tangible personal property, a digital code, or a digital product by a corporation to its stockholders as a complete or partial liquidating distribution, whether [or not] made pursuant to the dissolution of the corporation, is not subject to tax. The transfer of tangible personal property, digital codes, or digital products is not a liquidating distribution if any consideration, other than the surrender of stock of the corporation, is paid for the property, digital code, or digital product transferred.

(5) A transfer of tangible personal property, a digital code, or a digital product to a partnership solely as a contribution to the capital of a partnership, or in consideration for a partnership interest, made at any time, by any existing or new partner, is not subject to tax. If any consideration is paid for the property transferred other than an interest in the partnership, the transfer is subject to tax. The transfer to or assumption of liability by a partnership is not consideration paid by the partnership, if, without regard to any dollar limitation, the entire transaction would otherwise qualify as an exempt casual and isolated sale.

(6) A distribution of tangible personal property, a digital code, or a digital product by a partnership to its partners or by a limited liability company to a member is not subject to tax. A transfer which is not in the nature of a distribution of earnings or profits or a return of capital (such as a sale in the ordinary course of business) is subject to tax.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.14 Resale Certificates.

A. Definitions.

(1) In this regulation, the following terms have the meaning indicated.

(2) Terms Defined.

(a) “Antique” means any item of personal property that:

(i) Was made in an earlier period;

(ii) Has special value because of its age; and

(iii) Is at least 70 years old.

(b) Used Collectible.

(i) “Used collectible” means an item of personal property that has been previously sold at retail as a new item and in which there is a general interest in collecting the item.

(ii) A general interest in the collection of an item is demonstrated by sales of the item at antique and collectible shows and shops or the existence of associations or publications dedicated to the collection of the item.

B. Except as provided in §§C and D of this regulation, the duty of a vendor to collect the sales and use tax from a buyer is waived if the buyer provides the vendor with a signed resale certificate. The resale certificate need not be in a particular form, but it shall state the name, address, and the Maryland sales and use tax registration number of the buyer, and state that the tangible personal property, digital code, digital product, or taxable service is bought for the purpose of resale.

C. Purchases for Less Than $200.

(1) A vendor may not accept a resale certificate from a buyer for purchases of less than $200 using cash, check, credit card, debit card, or electronic transfer of funds, unless the vendor delivers the goods directly to the buyer's retail place of business.

(2) A buyer may obtain a refund of sales and use tax paid on a purchase described in §C(1) of this regulation, if made for resale by claiming a credit on the next sales and use tax return or filing a claim for refund.

D. Sale of an Antique or Used Collectible.

(1) For the sale of an antique or used collectible, the duty of a vendor to collect the sales and use tax from the buyer is waived if the buyer provides the vendor with a signed resale certificate that contains the information set forth in §B of this regulation, except instead of a Maryland sales and use tax registration number, the certificate states that the buyer is an out-of-State vendor who does not sell or deliver tangible personal property or a taxable service for use in Maryland; does not otherwise engage in the business of an out-of-State vendor as described in Tax-General Article, §11-701(b), Annotated Code of Maryland; or does not meet the thresholds for economic nexus as defined in Regulation .33B(5) of this chapter, and:

(a) Contains:

(i) The sales and use tax registration number of another state; and

(ii) A copy of a sales and use tax registration license issued to the buyer from that state; or

(b) If a buyer is from a state without a sales and use tax, instead of a sales and use tax registration license and number, a copy of a trader's license from that state or a comparable type of identification.

(2) Except as set forth in this section, all other requirements of this regulation including those of §C of this regulation, apply to the sale of an antique or used collectible.

E. A vendor shall obtain a resale certificate before a sale is consummated to support every transaction for which the resale exclusion is claimed. A buyer making repeated purchases from a vendor may provide a blanket resale certificate to the vendor and claim the resale exclusion on subsequent purchases by providing the buyer's Maryland sales and use tax registration number on its purchase orders.

F. When the Comptroller notifies a vendor of an intent to assess the tax on transactions for which the vendor does not possess proper resale certificates, the vendor shall have 60 days from the mailing of this notice to obtain the certificates. If the vendor fails to obtain proper resale certificates within this 60-day period, the Comptroller's assessment is final.

G. A vendor may not accept a resale certificate at any time, including the 60-day grace period, if at the time of acceptance the vendor knows or should know that the sale is not for resale.

H. Maryland sales and use tax registration numbers contain 8 digits, the first of which is always either a zero or a one. Numbers issued by other jurisdictions, federal employer or Social Security numbers, or numbers containing alphabetic characters are not valid on a resale certificate.

I. In third-party drop shipment transactions, in which a Maryland registered vendor sells to an out-of-State unregistered vendor and the property is delivered to a Maryland location, the Maryland vendor shall either require the out-of-State vendor to register for Maryland sales and use tax purposes and provide a proper resale certificate, or charge the tax based on the selling price to the out-of-State vendor. The obligation of the Maryland-registered vendor to obtain a proper resale certificate bearing a Maryland registration number or charge the tax is not changed because the out-of-State vendor is in fact making a sale for resale or the Maryland customer is entitled to the resale exclusion or any other exemption.

J. Vendors may accept resale certificates that bear the exemption certificate number issued to a religious organization instead of a sales and use tax registration number. Sales and use tax exemption certificate numbers issued to religious organizations consist of 8 digits, the first two of which are always "29". Other private exempt entities may not use their exemption certificate numbers on resale certificates. These entities shall register as vendors and use their sales and use tax registration numbers on resale certificates.

Cross References

03.06.01.47D(1)(d)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.15 Containers.

A. The resale exclusion includes not only the purchase for resale of the particular products or their components but also the containers, cartons, bottles, pallets, packing, and their components sold with these products.

B. A vendor may claim the resale exclusion on the purchase of returnable containers, provided that the vendor uses them solely to deliver other property for sale. If the vendor makes any use of the containers for other purposes, the resale exclusion does not apply.

C. The resale exclusion does not apply to purchases of containers which will not be used to package tangible personal property for sale. For example, the tax applies to the purchase of materials used to package an item transferred in a nontaxable service transaction, such as the sale to a dry cleaner of boxes and plastic bags.

D. Except for sales to farmers, the claim for the resale exclusion on purchases of containers is made through the issuance of resale certificates. Sales of containers to farmers to transport products the farmer raises are expressly exempt and need not be supported with resale certificates.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.16 Photography.

A. The sale of a photograph, photocopy, or blueprint is subject to tax whether delivered to the buyer electronically or in tangible form. When the product is delivered in tangible form, the tax also applies to separately stated charges for portrait photography, motion picture and videotaping production, and the development and printing of a picture.

B. The tax applies to rental charges for equipment used for the production of audio, video, or film recordings. Charges for services to operate this equipment are not subject to the tax if they are separately stated, identified, and made known to the buyer at the time of sale.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.17 Dry Cleaners and Laundries.

A. Persons operating dry cleaning establishments and laundries are required to collect the tax on receipts from their services when these services are performed for a person engaged in business, such as restaurants, hotels, motels, beauty shops, barber shops, and other such establishments, which require the regular cleaning and laundering of their linens and textiles. When the service is performed for a dry shop, the person providing the laundry and dry cleaning service shall obtain a resale certificate from the dry shop operator.

B. Laundries and dry cleaners who rent textiles shall collect the tax on the rentals and may issue a resale certificate for the purchase of the textiles.

C. Laundry and dry cleaning services performed for individuals of their personal laundry are exempt from the tax.

D. This exemption also includes domestic diaper service.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.18 Florists.

The tax shall be collected on orders taken by a Maryland florist or nursery to be sent to a second florist or nursery, whether the delivery is to be made within or without the State. A florist or nursery making deliveries pursuant to orders received from another florist or nursery may not collect the tax regardless of whether the florist or nursery forwarding the order is within or without this State.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.19 Real Property Construction, Improvement, Alteration, and Repair.

A. The sale of tangible personal property to a person who will use or resell it in the form of real property is taxable. Therefore, a person who constructs, improves, alters, or repairs real property shall pay the tax on all materials purchased, which will be incorporated into real property in such a manner that the materials will lose their identity as tangible personal property.

B. Taxability is not affected by language in a real property construction contract or subcontract such as “tax included” or “tax exempt”, except as provided in §D of this regulation or by any form of payment under the real property construction contract or subcontract, whether lump-sum, cost-plus, time and material, or otherwise.

C. Determination of Material as Real Property.

(1) The determination of whether material installed or annexed to real property will become a part of the real property depends principally upon the intention of the person making the annexation.

(2) If the intention of the annexation is to permanently and substantially improve land, a building, or other real property, the material will be considered to have become real property. An installed or annexed item which is an integral, necessary, and expected part of real property constitutes a permanent and substantial improvement to the real property.

(3) If the intention of the annexation is for a temporary purpose, that is, for the enjoyment or use of the material as a chattel or personalty, the material will be considered to retain its character as tangible personal property. Machinery used in a production activity retains its character as tangible personal property without regard to the method or permanency of its annexation to real property. Farm equipment, a foundation in support of machinery and equipment used in a production activity and any machinery, device, or equipment which is required for conformance with air or water pollution laws or regulations retain their character as tangible personal property.

(4) Factors to be considered in determining the intention of the party making the annexation are the:

(a) Nature of the article annexed;

(b) Mode of annexation;

(d) Practicality and feasibility of removal of the annexed article.

(5) As a general rule, counters, countertops, and cabinetry installed in commercial spaces will be treated as tangible personal property. Doors, windows, molding, built-ins, and kitchen cabinetry installed in residential or commercial spaces will be treated as realty.

D. A person who, because of a contractual obligation, purchases material which will be incorporated into the real property of a private, nonprofit charitable, educational, or religious organization, or volunteer fire, ambulance, or rescue company or squad, located in Maryland, may use the exemption certificate issued to the organization to purchase the material tax-free. In order to purchase the material tax-free, the buyer shall certify to the supplier, in a signed statement, that the material will be incorporated into the real property of the exempt organization. The buyer shall include in the statement the name and exemption certificate number of the organization, and the date and identification of the contract for which the materials are purchased. No specific format for the statement is required, nor are forms supplied by the Comptroller. Buyers and suppliers may use any format which contains the required information. The following is an example of an acceptable format:

To: ____________________________(Name of Supplier)

Reference: ______________________(Supplier's Invoice Number and Date)

I hereby certify that all of the materials purchased on this order will be incorporated into the real property of (name of organization), exemption certificate (number), in accordance with my contract (number or other designation), dated (date).

_____________________________(Signature, Title and Date)

E. The exemption for the purchase of building material described above applies only when the final recipient of the material is a private, nonprofit charitable, educational, or religious organization, or volunteer fire, ambulance, or rescue company or squad, located in Maryland, which has been issued an exemption certificate. Purchases of material which will be incorporated into the real property of any other person or organization, whether or not that person or organization may be exempt from tax for any reason, are subject to tax in accordance with §A, above. Therefore, for example, purchases of material which will be incorporated into the real property of the State of Maryland, including its political subdivisions, the U.S. Government, including its agencies and instrumentalities, diplomatic embassies, or credit unions, are subject to tax.

F. The retail sale or use of all equipment, tools, expendable supplies, and other items which are used to improve real property and are not incorporated into the realty, is subject to tax in all instances.

Cross References

03.06.01.03F

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.20 Games and Amusements.

A. Charges made for the privilege of bowling, golfing, swimming, and for playing billiards, pingpong, tennis, squash, badminton, and similar sports are not sales of tangible personal property and are not subject to the tax.

B. Persons who offer these privileges to the public are considered the consumers of all materials and supplies which they purchase to operate the establishments and shall pay the tax to their vendors.

C. Rentals of sporting equipment are subject to the tax.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.21 Time of Collection.

A. A sale is a transaction for the present or future transfer of title or possession of tangible personal property, a digital code, or a digital product or for the performance of taxable services, for a consideration, and the tax imposed on a retail sale applies when the transaction is entered into, regardless of when the consideration is to be paid, the tangible personal property, digital code, or digital product is to be delivered, or the services are to be performed. Except as provided by this regulation or for a rental, lease, subscription, or license for use, the vendor shall collect the tax from the buyer when the sale occurs.

B. Exception for Certain Credit or Installment Sales.

(1) If a vendor makes a credit or installment sale of tangible personal property, taxable services, digital codes, or digital products which the vendor must manufacture, design, create, custom-alter, or order from a third party, collection of the tax may be deferred at the option of the vendor until the property, digital code, digital product, or taxable service is delivered. Among other things, this exception does not apply to a sale, such as a lay-away sale, when delivery of existing property in the possession of the vendor is delayed pending full payment.

(2) The vendor may not defer collection of the tax beyond the time of full payment for or delivery of the property, taxable service, digital code, or digital product, whichever occurs first. A vendor obligated to make more than one delivery as a result of a single sale of property, services, digital codes, or digital products which the vendor must manufacture, design, create, custom-alter, or order from a third party may defer collection of the tax on the portion of the price attributable to each delivery until payment of that portion of the price or the date of that delivery, whichever occurs first.

(3) If a sale as to which a vendor has elected to defer collection of the tax is cancelled and, for any reason, less than the full amount of any payment is returned to the buyer, the vendor shall allocate the amount retained as between taxable price and tax and remit that tax with the next return to the Comptroller.

(4) The authority to defer collection of the tax created by this section does not affect the nature or amount of the vendor's or buyer's liability as created at the time of entering into a transaction but only affects the time of collection of the tax.

(a) If a change in the tax rate occurs between the time of sale and the time of delivery of tangible personal property, a digital code, a digital product, or a taxable service, the original tax rate shall apply.

(b) If the sale of the tangible personal property, digital code, digital product, or service is not taxable at the time the sale occurs, the sale does not become taxable if the tangible personal property, digital code, digital product, or service becomes taxable after the sale but before the items or services are delivered.

(c) If the sale of the tangible personal property, digital code, digital product, or service is taxable at the time the sale occurs, the sale is taxable even if the tangible personal property, digital code, digital product, or service would not be taxable at the time the items or services are delivered.

(5) Examples.

(a) Example 1. A contract for the sale of tangible personal property is entered into on June 10. The contract states the property is to be delivered July 10, and requires a single payment due by August 10. Effective July 1 the same year, the rate of sales and use tax on the tangible personal property increases from 5 percent to 6 percent. The vendor is required to collect the tax on the transaction at the 5 percent rate that is in effect on June 10. The tax must be collected no later than the delivery date, July 10.

(b) Example 2. A contract for the sale of tangible personal property is entered into on June 10. The contract states the property is to be delivered July 10 and requires a single payment due by August 10. Effective July 1 the same year, the tangible personal property is exempt from the sales and use tax. The vendor is required to collect the tax on the transaction at the rate that was in effect on June 10. The tax must be collected no later than the delivery date, July 10.

(c) Example 3a. A contract for the sale of computer systems integration design consulting services is entered into on January 1, 2025. Services are to be delivered over a negotiated period of 5 years, from March 1, 2025, through February 28, 2030. The contract states the total price for the services is $5,000,000 to be paid in installments upon completion of milestones as defined by the contract. At the time of sale, computer systems integration design consulting is a nontaxable service. Computer systems integration design consulting becomes taxable effective July 1, 2025. Although some installment payments are made after the change in the taxability of the service, taxability for this contract is determined as of the date of sale, which is January 1, 2025. Because the service was not taxable at the date of sale, no sales and use tax is due on any of the installment payments.

(d) Example 3b. Assume the facts in Example 3a, except the January 1, 2025 contract also includes an option for additional data or information technology services at a set price and an option for an additional period at a set price. Prior to February 28, 2030, the buyer exercises the rights to the additional services and additional years. Because the terms for the optional additional services and additional period were agreed upon and included in the January 1, 2025 contract, the additional services and additional period retain their status as nontaxable as determined as of the date of sale, which is January 1, 2025.

(e) Example 3c. The parties from Example 3a effectuate a change order on December 1, 2025, contracting for additional data or information technology services not included in the January 1, 2025 contract. The change order adds $2,500,000 to the contract price and the payment of the $2,500,000 be based on additional milestones not included in the original contract. Although the installment payments made pursuant to the January 1, 2025 contract are not subject to the sales and use tax, the December 1, 2025 change order constitutes a new sale. The new sale is subject to the sales and use tax in effect on the date of sale, which is December 1, 2025. The vendor is required to collect the tax on milestone installment payments made for the services included in the change order.

(f) Example 4. A contract for a subscription cloud storage service is initially entered into for a period from June 10, 2025 through July 9, 2025. Effective July 1, 2025, the cloud storage service becomes taxable. The subscription contract requires advance payments, gives the subscriber access to the service for a 1-month period, and is renewable thereafter on a monthly basis. Each subscription payment period is considered a separate lease, and thus a separate sale, for the purpose of determining when the tax is to be collected or paid. Because the cloud storage service is not subject to the sales and use tax as of June 10, 2025, no tax is due on the June 10, 2025 through July 9, 2025 subscription payment. Because the cloud storage service becomes subject to the sales and use tax on July 1, 2025, the tax is due on the July 10, 2025, through August 9, 2025, subscription payment and any subsequent monthly subscription payments for continued access.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.22 Exempt Charitable or Nonprofit Organizations.

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.

C. Sales by an Organization.

(1) Generally, a sale of tangible personal property, a digital code, a digital product, or a taxable service by an exempt organization is subject to tax.

(2) The following sales are not subject to the tax:

(a) Sales made by a bona fide church or religious organization when made for the general purposes of the organization.

(b) Sales made by a gift shop at a mental hospital that the Maryland Department of Health operates.

(c) Sales made by an independent hospital thrift shop that is operated by all volunteer staff, sells only donated articles, contributes the profits from sales to the hospital with which the shop is associated, and is not operated in conjunction with a gift shop or other retail establishment.

(d) Sales made by a vending facility operated under the Maryland Vending Program for the Blind and located on property held or acquired by or for the use of the United States for any military or naval purpose where a post exchange or other tax exempt concession is operated.

(e) Sales of magazine subscriptions by an elementary or secondary school in the State, or a nonprofit parent-teacher organization or other nonprofit organization within the school, when the students act as salespersons or order takers, if the net proceeds from the sales are used solely for the educational benefit of the school or its students. Sales from an agreement or contract with an organization to participate in a fund-raising activity for a percentage of the gross receipts when students sell or take orders for magazines are also exempt.

(f) Sales of food, the proceeds of which are used to support a bona fide nationally organized and recognized organization of veterans of the armed forces of the United States or auxiliary of the organization or one of its units, for consumption only on the premises, when served by the organization or auxiliary.

(g) Sales of food, the proceeds of which are used to support a volunteer fire company or department or its auxiliary or a volunteer ambulance company or rescue squad or its auxiliary, when the food is served by the company, department, squad, or auxiliary.

(h) Auction sales by or on behalf of a bona fide church, religious organization, or other qualified nonprofit organization, if the proceeds of the sale are used to carry on the exempt purposes of the church or organization. Unless the auction is held directly by a bona fide church or other religious organization, the exemption is limited to only that portion of the sale price that exceeds the fair market value of the tangible personal property, digital code, or digital product, and therefore qualifies for a deduction under the federal income tax as a charitable contribution under the regulations and guidelines of the Internal Revenue Service. In auctions held by an auctioneer or any person or organization other than a bona fide church or other religious organization, the exemption is subject to limitation. This exemption requires that the portion of the sale price that qualifies for a deduction under the federal income tax must be separately stated from the fair market value portion of the sales price. If the two components of the sale price are not separately stated, then the sale price is subject to the tax in its entirety.

(i) Sales of food, bottled water, soft drinks or carbonated beverages, or candy by a nonprofit food vendor at a youth sporting event or 4-H youth event for individuals under the age of 18 years if there are no facilities for food consumption on the premises, unless the sale is within an enclosure for which a charge is made for admission.

D. Exemption Certificates.

(1) The Comptroller will issue an exemption certificate upon approval of an application to:

(a) A nonprofit charitable, educational, or religious organization that is:

(i) Located in the State;

(ii) Located in an adjacent jurisdiction and provides its services within the State on a routine and regular basis; or

(iii) Located in an adjacent jurisdiction whose law does not impose a sales or use tax on a sale to a nonprofit organization made to carry on its works, or contains a reciprocal exemption from sales and use tax for sales to nonprofit organizations located in adjacent jurisdictions.

(b) A volunteer fire company or department or a volunteer ambulance company or rescue squad located in the State; and

(c) Other organizations entitled to exemptions on their purchases, such as governmental entities, bona fide nationally organized and recognized veterans’ organizations, and credit unions.

(2) An organization wishing to claim an exemption to which it is entitled shall exhibit its exemption certificate to the vendor at the time of sale. The vendor shall record the valid serial number of the exemption certificate on any record or evidence of each sale. Unless the exemption certificate is exhibited at the time of sale, the applicable tax shall be charged by the vendor.

E. Form and Expiration of Exemption Certificates.

(1) An exemption certificate contains the organization's name, address, eight-digit account number, and, except for governmental entities, specifies an expiration date. Except for governmental entities, certificates will expire on September 30, 2017, and, upon reissuance, at 5-year intervals after that. Upon application, the Comptroller will issue new exemption certificates to replace existing certificates of those organizations which continue to qualify for tax exempt status.

(2) Designation of Categories. The first two digits of the eight-digit account number assigned to the organization by the Comptroller designate the category in which the organization is included, as follows:

(a) 29 — religious institutions;

(b) 30 — federal, state, and local governmental agencies;

(c) 31 — educational and charitable organizations, qualified cemeteries, and qualified oil spill mitigation organizations;

(d) 32 — credit unions;

(e) 33 — volunteer fire departments, rescue squads, and ambulance companies; and

(f) 34 — veterans' organizations.

(3) Contractors purchasing materials to be incorporated into the real property of a nonprofit charitable, educational, or religious organization, a volunteer fire company or rescue squad, or a bona fide, nationally organized and recognized veterans' organization may use the exemption certificate issued to that organization to purchase the material tax-free. Purchase of material which will be incorporated into the real property of any other organization, including an otherwise exempt governmental entity, is subject to the tax.

(4) A vendor may accept the exemption certificate number issued to a religious institution on a resale certificate instead of a sales and use tax license number. Other private exempt entities may not use their exemption certificate number to issue resale certificates but shall register as vendors and use their sales and use tax license numbers for this purpose.

(5) A vendor may not exempt from the tax any sale to any entity on the basis of an exemption certificate which has expired. The tax shall be collected on sales to entities claiming exemption status unless the vendor is presented with an unexpired exemption certificate issued by the Comptroller to that organization.

Cross References

03.06.01.10B(1)

03.06.01.46B

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.23 Room Rentals.

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.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.24 Tangible Personal Property Consumed in a Production Activity.

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.

C. Directly Test.

(1) Tangible personal property is consumed directly in a production activity only if it is used during the production activity, at the location where the production activity occurs, and its use is integral and essential to that activity.

(2) Tangible personal property is not consumed directly in a production activity simply because it is used at some point in a production process, as distinguished from the actual production activity, even if such use may be considered essential to a production activity, either by law or practical necessity. For example, tangible personal property that is consumed in producing items that are not sold, but are used in a production activity, is not consumed directly in that production activity, even though the items produced may be essential to production.

D. Predominantly Test. Tangible personal property is consumed predominantly in a production activity if it is used more than 50 percent of the time directly in a production activity.

E. The 1-year limitation within which tangible personal property shall be consumed begins to run when that property is first used in a production activity, and is not stayed if the property is temporarily withdrawn from use. Property that is not in fact consumed within 1 year does not satisfy this limitation, even if the buyer intended to consume, or would normally consume, the property within 1 year.

F. Payment of Tax.

(1) The buyer need not pay the tax on the purchase or use of tangible personal property only if the buyer reasonably expects and in good faith intends to consume that property directly and predominantly in a production activity within 1 year from its first use, as those terms and conditions are defined and explained in this regulation. If, however, the property is actually used in such a way that it does not satisfy each of the tests set forth above, including the 1-year limitation, the tax applies to that property. At the time a buyer knows or should know that the tax applies to property on which no tax has been paid, the buyer shall report the price of that property as a taxable purchase or use on the return for that period. A buyer may claim a refund for taxes paid on any property that in fact satisfies all of the tests and limitations set forth above.

(2) If a buyer is not required to pay the tax at the time of the purchase or use of property in accordance with §F(1), above, the buyer may claim the exclusion by providing the vendor with a resale certificate, on which a registration number is not required, stating the reason that tax is not payable. A buyer may also issue such a certificate if the buyer cannot determine how much of the property will not be subject to tax pursuant to this regulation, so long as the buyer reasonably expects that more than half the property will not be subject to tax.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.25 Transactions in Interstate Commerce.

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.

C. Tangible Personal Property Shipped into this State. In those cases in which tangible personal property is shipped into this State pursuant to a contract of sale, the sale will be considered to be made in this State if both of the following tests are met:

(1) The contract of sale is entered into either conditionally or unconditionally in this State by or on account of a nonresident seller who has in this State a place of business from which sales are made or a sales office.

(2) The delivery of the tangible personal property is made by the seller to the buyer in this State. Delivery of tangible personal property will be considered as made in this State if either:

(a) Physical possession of the tangible personal property is transferred by the seller to the buyer in this State; or

(b) The tangible personal property is shipped by the seller from a point outside this State to a buyer in this State either by common carrier or mail, whether the shipment is F.O.B. the seller's place of business or otherwise.

D. The tax applies to sales for use in this State regardless of whether the sale takes place in this State or outside this State.

E. Taxable Services.

(1) The sale of a digital code, digital product, data or information technology service, a software publishing service, or a taxable service described in Tax-General Article, §11-101(m)(14) and (15), Annotated Code of Maryland is presumed to be made in the state in which the customer tax address is located.

(2) If a seller located outside the State delivers a taxable service within the State, the tax applies if the seller is an out-of-state vendor under Regulation .33 of this chapter.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.26 Aircraft, Motor Vehicles, Railroad Rolling Stock, and Vessels Used in Interstate and Foreign Commerce.

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.

C. Repealed.

D. If tax is not paid at the time of purchase or use of tangible personal property or digital product on the basis that one of the tests set forth in §B of this regulation will be met, but in fact none of these tests is met, the exemption does not apply. The tax shall be payable to the Comptroller from the buyer as of the date the buyer has reason to believe that the exemption does not apply.

E. Lease or Rental — Tax Exemption.

(1) In the case of a lease or rental, entitlement to the exemption is determined on the basis of use during each billing period of the lease or rental.

(2) If a lease or rental agreement extends over more than one billing period, and if the lessee reasonably believes that the exemption will apply in more than 50 percent of the billing periods covered by the lease or rental agreement, the lessee may:

(a) Claim the exemption for all of the billing periods covered by the lease or rental agreement, and pay the tax on any lease or rental payment for any billing period for which the exemption does not apply; or

(b) Claim no exemption for any of the billing periods covered by the lease or rental agreement, and file an application for refund of any taxes paid on any lease or rental payment for any billing period for which the exemption applies.

(3) An exemption may not be claimed if a lessee does not reasonably believe that the exemption will apply in more than 50 percent of the billing periods covered by the lease or rental agreement, but a lessee may file an application for refund of any taxes paid on any lease or rental payment for any billing period for which the exemption applies.

F. Statement For Tax Exemption.

(1) A vendor may overcome the presumption of taxability by requiring of the buyer and retaining with the records of the transaction, a statement signed by the buyer in substantially the following form:

To: (Name of Vendor)

Reference: (Invoice Number and Date)

I hereby certify that the property covered by the foregoing invoice is an aircraft, motor vehicle, railroad rolling stock, or vessel which will be used principally in interstate or foreign commerce or is tangible personal property which will be physically used in, on, or by a qualifying aircraft, motor vehicle, railroad rolling stock, or vessel.

_____________________________________ (Signature, Title, Address)

(2) A vendor may also accept a signed statement covering a number of specified transactions or all transactions with a particular buyer, subject to notification to the contrary.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.27 Auctioneers, Agents, Brokers and Factors.

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.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.28 Lease of Tangible Personal Property, Digital Codes, Digital Products, Data or Information Technology Services, and Software Publishing Services.

A. In this regulation, “lease” means:

(1) The transfer of possession, absolutely or conditionally by any means, of tangible personal property, digital codes, or digital products for a consideration, by way of lease, rental, royalty agreement, or grant of a license for use; and

(2) A license for use of a data or information technology service or a software publishing service as defined in Regulation .48 of this chapter.

B. “Lease” is included within the statutory definition of the term “sale” and is thus subject to the tax in the absence of a specific exemption or exclusion.

C. Each lease payment period is considered a separate lease, and thus a separate sale, for the purpose of determining when the tax is to be collected or paid.

D. The tax applies to the entire lease payment if property acquired by lease is within this State at any time during that lease payment period, regardless of where the lease was transacted or possession of the property taken.

E. The tax applies to the entire lease payment if the property, digital code, digital product, or taxable service acquired by lease is used within the State at any time during that lease payment period regardless of where the lease was transacted or possession of the property, the digital code, or the digital product was taken, or where the taxable service was delivered.

F. A transaction involving the utilization of equipment with an operator supplied by the owner is a lease if control over the utilization of the equipment passes to the customer, but is not a lease if the transaction is for the performance of a specific job in a manner to be determined by the owner or his operator. In this transaction, the burden is on the parties to establish that no lease occurred. When the billing for this transaction is on a time basis, it is presumed that control passed for the time indicated and that the transaction is a lease. This presumption may be rebutted only by clear and convincing evidence, such as a written contract, that at the time the transaction was entered into each party contemplated that the agreement was for the completion of a specific job rather than for the provision of a particular piece of equipment with an operator for a particular purpose for as long as necessary. The fact that the owner issued a resale certificate to buy the equipment tax free is evidence that a subsequent transaction involving that equipment is a lease.

G. Service Charges.

(1) In this section, “nontaxable service” means any service other than a taxable service as defined in Tax-General Article, §11-101(m), Annotated Code of Maryland.

(2) The tax applies to the entire lease payment if a charge for lease or rental of tangible personal property or digital products includes a charge for a nontaxable service, whether the charge for a nontaxable service is separately stated or not, if the dominant purpose of the transaction is to obtain the tangible personal property or digital product and the nontaxable service is a mandatory charge imposed by the vendor as a condition of renting the item or is incidental and is not the dominant purpose of the transaction. For example, a charge for the lease of a portable toilet that includes a mandatory charge for cleaning is subject to the tax whether the cleaning charge is separately stated or not. The dominant purpose of the lease of the toilet is to provide a specific item of tangible personal property and not to provide cleaning or servicing of the toilet. Separately stated charges for the nontaxable services enumerated in §H(2) of this regulation are excluded from taxable price.

(3) The tax does not apply to a charge for a nontaxable service that includes a charge for lease or rental of tangible personal property or digital product, whether the charge for the tangible personal property or digital product is separately stated or not, or whether the charge is mandatory or not, if the dominant purpose of the transaction is to obtain a nontaxable service, and the provision of the tangible personal property or digital product is incidental to the nontaxable service. For example, a charge for trash removal service where a trash receptacle is provided in conjunction with the trash removal service is not a taxable lease of tangible personal property. The dominant purpose of the lease is to remove trash from a premise and not to lease a trash receptacle.

(4) The tax applies to the entire lease payment if a charge for a lease of a taxable service includes a charge for a nontaxable service if the charge for the nontaxable service is not separately stated, if the dominant purpose of the transaction is to obtain the taxable service, and the nontaxable service is a mandatory charge imposed by the vendor as a condition of, or incidental to, receiving the taxable service and not the dominant purpose of the transaction. For example, a vendor charges a software developer for publishing a non-custom software application, which is a taxable software publishing service, and includes a charge for customer support, which is a nontaxable service. The dominant purpose for the lease of the software publishing service is to provide the software to end users, not to provide customer support. The entire lease payment is subject to the sales and use tax if the charge for customer support is not separately stated.

(5) The tax does not apply to a charge for a lease of a nontaxable service that includes a charge for a lease of a taxable service that is not separately stated, if the dominant purpose of the transaction is to obtain the nontaxable service, and the provision of the taxable service is incidental to the nontaxable service.

H. Computation of Tax.

(1) The tax applies to the value in money of the consideration of any kind required to be paid to the lessor under the terms of the lease, except as provided in §G(3) of this regulation. Included in the taxable price are charges for required maintenance or required insurance agreements, reimbursement for registration fees, taxes, and other expenses of the owner, passed on to the lessee, and all charges for an operator of leased equipment including waiting time, overtime, guaranteed time, travel time, and holiday pay.

(2) The following charges, if separately stated and identified, are not a part of the taxable price:

(a) Installation charges;

(b) Charges for professional services, unless the services are taxable services;

(c) Late payment charges, but not any charges included in a timely payment even though computed in a manner similar to the computation of interest or finance charges;

(d) Delivery charges, including charges for an operator to get the item to the lessee at the beginning of the lease and to return the item to the owner at the expiration of the lease;

(e) Charges for an amount directly attributable to any personal property tax on the leased property if the lease is noncancellable except for cause and is for a period exceeding 1 year.

I. Except as provided in Regulation .49 of this chapter, a person who buys tangible personal property, a digital code, a digital product, or a taxable service for the dual purpose of leasing it to others and also for personal use, or who buys tangible personal property, a digital code, a digital product, or a taxable service with the sole intention of leasing it but in fact also employs the property or digital product for personal purposes, shall pay the tax on the purchase price and shall also collect the tax on all leases. The fact that the buyer may simultaneously or subsequently offer this property or digital product for outright sale does not create an exemption for the original purchase.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.29 Ice.

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.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.30 Fabrication or Production.

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.

C. New Item.

(1) “New Item” means new insofar as the ultimate purchaser is concerned. The fact that work is performed by several different persons before the item is ready for use by the ultimate purchaser does not mean that the item is not a new item. Thus, all charges for bringing the item to its finished state are subject to the tax. Likewise, the cost of repairing, remodeling, or reconditioning an item is subject to the tax if a new or different item from the original is produced by these services.

(2) The creation of a new item includes the assembly of a piece of property for the first time, on the job site or elsewhere, but not the re- assembly of a piece of property which has been fully assembled previously, disassembled for shipping convenience, and then reassembled.

D. Installation.

(1) The installation of units for tangible personal property, each of which constitutes a complete, separable, and functioning unit at the job site, will not be considered fabrication. Any process which involves the assembly of raw materials, components, subassemblies or parts into a functioning industrial unit or the creation or assembling of workable support systems such as piping systems, electrical systems, material moving systems, etc. will be considered fabrication and subject to the tax.

(2) The test to be applied is the following:

(a) If the labor is expended in producing a new or different item, it is subject to the tax;

(b) If the labor is expended in repairing or altering existing property belonging to another to restore the item to its original condition or usefulness, the tax does not apply to the labor pursuant to Regulation .03 of this chapter.

Cross References

03.06.01.36C

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.31 Direct Payment Permits.

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.

(2) A person to whom a Direct Payment Permit has been issued by the Comptroller may not be required to pay vendors the sales and use tax, as long as the permit remains valid, but instead shall make direct payments to the Comptroller of any sales and use tax due. Holders of Direct Payment Permits shall be required to file tax reports and make payments of all taxes due on or before the twentieth day of the month succeeding that month in which the obligation for the tax was incurred. Sales and use tax shall become due when the property or service bought is actually placed in service, or when the utilization becomes known, whichever occurs first. If determination of taxability is not made within 1 year from the receipt of goods or services by the permit holder, then those goods and services shall be deemed taxable. The permit holder shall be required to make proper determination of the tax due and keep appropriate records of that determination.

(3) Holders of Direct Payment Permits shall notify their vendors that they hold this permit and may furnish to each vendor a photocopy or electronic copy of that permit. In making purchases the permit holder shall furnish to vendors a certificate of exemption bearing the holder's Direct Payment Permit number.

(4) Vendors who make sales to holders of Direct Payment Permits shall maintain records of the amount and description of each sale and the identity of the permit holder. A vendor, upon notice of revocation or discontinuance of the holder's Direct Payment Permit, shall collect sales and use tax on all purchases from the date of notice.

B. Repealed.

C. Revocations of Direct Payment Permit.

(1) The Comptroller may revoke a Direct Payment Permit at any time for failure of the holder to comply with the conditions under which the permit was granted, or for any other reasons constituting misuse of the permit, or for any other good cause.

(2) A direct payment permit issued in conjunction with an effective rate agreement shall be revoked when an effective rate agreement is no longer in effect.

(3) Within 30 days after receipt by the permit holder of notice of revocation by the Comptroller or at least 30 days before unilateral discontinuance of direct payment authority, the holder shall give notice to each supplier of the termination of the Direct Payment authority and return the Direct Payment Permit Certificate to the Comptroller.

D. Exemption Certificate for Use in Connection with Direct Payment Permits. The certificate of exemption to be furnished by the holder to vendors in making purchases shall bear the Direct Payment Permit number.

Date ___________________________

This is to certify that the property and/or services purchased from (vendor) is purchased free of Maryland sales and use tax as provided under conditions and authorization granted the buyer as holder of a Direct Payment Permit issued by the Comptroller of the State of Maryland.

| ______________________________________ | | --- | | BUYER | | By ___________________________________ | | TITLE | | ______________________________________ | | BUYER'S DIRECT PAYMENT PERMIT NO. |

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.32 Repealed.

Cross References

03.06.01.32-2G(1)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.32-1 Repealed.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.32-2 Tangible Personal Property Used in a Production Activity.

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.

(b) “Production activity” does not include:

(i) Servicing or repairing tangible personal property, except servicing or repairing production machinery or equipment;

(ii) Maintaining tangible personal property, except textile products for rental and production machinery and equipment;

(iii) Providing for the comfort or health of employees; and

(iv) Storing the finished product.

(2) “Used directly and predominantly in a production activity” means the:

(a) Use of the property is integral and essential to the production activity, occurs where the production activity is carried on, and occurs during the production activity; and

(b) Property used both in production activities and administrative, managerial, sales, or any other operational or nonoperational activities is used more than 50 percent of the time directly in production activities.

C. Applicability of the Sales and Use Tax. The sales and use tax does not apply to a sale or lease of:

(1) Tangible personal property, a digital code, or a digital product used directly and predominantly in a production activity at any stage of operation on the production activity site, from the handling of raw material or components to the movement of finished product, if the tangible personal property, digital code, or digital product is not installed so that it becomes real property;

(2) A melting, smelting, heating, or annealing coke oven, aluminum furnace, anode bake oven, electrolytic pot, cathode, refractory, or other material used in relining and rebuilding a furnace or oven;

(3) A foundation to support production machinery or equipment or an item required to conform to air or water pollution laws and normally considered part of real property;

(4) Machinery and equipment used to produce bituminous concrete or electricity, fuel, and other utilities used to operate that machinery and equipment; or

(5) Equipment used by a retail food vendor to manufacture or process bread or bakery goods for resale if the:

(a) Taxable price of each piece of equipment is at least $2,000; and

(b) Retail food vendor operates a substantial grocery or market business, as defined in Tax-General Article, §11-206(a), Annotated Code of Maryland, at the same location where the food is sold.

D. Examples of Exempt Personal Property.

(1) Exempt tangible personal property used in providing for the safety of employees includes only tangible personal property worn on or carried by the person engaged in the production activity, such as:

(a) Safety glasses;

(b) Hard hats;

(d) Breathing apparatus;

(e) Lab coats; or

(f) Safety shoes.

(2) Exempt tangible personal property used in providing for quality control includes items used for raw material testing and end product testing, such as:

(a) Gauges;

(b) Scales;

(d) Test tubes;

(e) Spectrometers; and

(f) Certain computers and software.

(3) Exempt tangible personal property used to move finished goods on a production activity site includes equipment used to move goods into and out of storage, including:

(a) Forklifts;

(b) Cranes;

(d) Inventory control systems and related software.

(4) Exempt tangible personal property used to maintain production machinery and equipment includes:

(a) Autoclaves and sterilizers;

(b) Pressure washers;

(d) Vacuum systems.

E. Storage equipment, including shelving and storage racks, is subject to tax.

F. Tangible personal property used to provide for the health and comfort of employees, such as antibacterial detergents and soaps, and ventilation and cooling equipment, is not exempt from sales tax.

G. Payment of Tax.

(1) All sales are presumed subject to the tax. The burden of proving that the exemption applies is on the vendor and buyer. A vendor may overcome the presumption by requiring the buyer to produce a signed statement in substantially the following form and retaining that form with the record of sale:

To: (Vendor)

Reference: (Vendor's Invoice Number)

I hereby certify that the tangible personal property purchased on (date) will be used directly and predominantly in a qualifying production activity, as defined by COMAR 03.06.01.32-2.

(2) The buyer need not pay the tax on the purchase or use of tangible personal property only if the buyer reasonably expects and in good faith intends to use that property directly and predominantly in a production activity. If, however, the property is used in a way that does not meet the directly and predominantly test, the tax applies to that property. At the time the buyer knows or should know that the tax applies to property on which no tax has been paid, the buyer shall report the price of the property as a taxable purchase for use on the return for that period. The buyer may claim a refund for taxes paid on property that in fact satisfies all the tests and limitations of this regulation.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.33 Out-of-State Vendor.

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.

C. The requirements of §B(5) of this regulation shall be effective beginning October 1, 2018.

Cross References

03.06.01.14D(1)

03.06.01.25E(2)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.34 Special Use Tax on Certain Electricity.

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, §11-1A-01(c), 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.

B. The special use tax on electricity applies to the use in this State of electricity not delivered by a public service company and which is generated by a facility:

(1) The owner of which, together with any tenants of the owner, does not consume at least 80 percent of the electricity generated by the facility each year;

(2) That is not operated by the owner or a designee of the owner; or

(3) Owned by more than one person or governmental entity where the ownership of the facility and the ownership of the building or machinery and equipment that consumes the electricity are not substantially the same ownership.

C. The special use tax on electricity does not apply to:

(1) Electricity used for residential purposes;

(2) Electricity used exclusively for emergency back-up generation; and

(3) On-site generated electricity.

D. The provisions of Tax-General Article, Title 11, Subtitles 3, 4, 5, 6, and 7, Annotated Code of Maryland, regarding tax computation and statement, tax collection, returns and records, tax payment, and licensing apply to the special use tax on electricity.

E. In addition to the information required under Tax-General Article, Title 11, Subtitle 5, the returns of a vendor or buyer of electricity that is subject to the special use tax on electricity shall state for the period that the return covers the:

(1) Kilowatt hours of electricity that are subject to the special use tax on electricity; and

(2) Special use tax on electricity that is due.

F. The rate of the special use tax on electricity is 0.062 cents for each kilowatt hour of electricity that is subject to the tax.

G. The special use tax is in addition to any other sales and use tax due on the sale of the electricity.

H. The provisions of the Tax-General Article, Title 13, Annotated Code of Maryland, which apply to sales and use taxes, apply to the special use tax on electricity.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.35 Property and Services Used in a Film Production Activity.

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 Commerce.

(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.

(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.

B. The following tangible personal property or digital products, or a digital code to purchase the following, when sold to a certified film producer or film production company and used directly in connection with a film production activity, are exempt from sales and use tax:

(1) Camera equipment, supplies, and accessories;

(2) Motion picture film and tape stock;

(3) Digital discs and masters;

(4) Production facilities, including sound stage;

(5) Lighting equipment and supplies, including bulbs and lamps;

(6) Stage equipment and supplies;

(7) Cranes, booms, dollies, and jibs;

(8) Electric stands, cables, and wires;

(9) Generators used to operate tax exempt lighting and stage equipment;

(10) Time code equipment;

(11) VTR and digital editing equipment;

(12) Switchers;

(13) Character generators;

(14) Sound equipment and supplies;

(15) Costumes, wardrobes, and materials to construct them, including shoes and hairpieces;

(16) Make-up;

(17) Props, including materials and equipment to construct them;

(18) Scenery, including materials and equipment to construct it;

(19) Design supplies and equipment;

(20) Heating and air conditioning equipment not part of the realty and used on the set;

(21) Drafting and art supplies and equipment;

(22) Special effects supplies and equipment;

(23) Photographic film;

(24) Animation supplies and equipment;

(25) Computer graphics and images;

(26) Video and sound recording equipment;

(27) Equipment and supplies for dubbing, mixing, editing, and cutting;

(28) Short-term vehicle rentals; and

(29) Separately stated charges for parts used to repair tax-exempt machinery and equipment.

C. The following are examples of tangible personal property not eligible for the film production exemption set forth in Tax-General Article, §11-227(b), Annotated Code of Maryland:

(1) Office supplies and furniture;

(2) Bottled water;

(3) Catering of food and beverages;

(4) Crew uniforms;

(5) Flowers and plants used off-set;

(6) Personal gifts;

(7) Utilities;

(8) Cell phones, pagers, and battery chargers;

(9) Hotel rooms and lodging; and

(10) Shipping cases and packaging materials.

D. The following services, when sold to a certified film producer or film production company and used directly in connection with a film production activity, are exempt from sales tax:

(1) Editing (film, digital or tape);

(2) Film processing;

(3) Transfers of film to tape or digital format;

(4) Foley services;

(5) Multi-image services;

(6) Sound mixing;

(7) Voice-overs;

(8) ADR/looping and sound sweetening;

(9) Animation and special effects services;

(10) Computer graphics services;

(11) Photography on set; and

(12) Fabrication, printing, or production of scripts, storyboards, costumes, wardrobes, props, scenery, or special effects.

E. The following are examples of services not eligible for the film production exemption set forth in Tax-General Article, §11-226(b), Annotated Code of Maryland:

(1) Catering services;

(2) Bodyguard or security services;

(3) Cleaning services;

(4) Telephone answering services; and

(5) Mobile telecommunications services.

F. The duty of a vendor to collect the sales and use tax from a buyer is waived if the buyer provides the vendor with a properly executed Buyer Certification—Film Production Sales and Use Tax Exemption, Form No. COT/ST 131, which includes the Department of Commerce Certificate Number and Certificate expiration date.

G. For each film project, before a sale is consummated, the vendor shall have on file at least one completed Buyer Certification—Film Production Sales and Use Tax Exemption, Form No. COT/ST 131, to support the transactions for which the film production exemption is sought.

Cross References

24.05.25.05B

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.36 Signs.

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.

B. Except as provided in §E of this regulation, the sale of a sign is considered to be the sale of tangible personal property subject to sales and use tax. The following are examples of signs which, when installed, are considered to be sales of tangible personal property:

(1) Billboard signs;

(2) Freestanding signs;

(3) Signs affixed to a building;

(4) Hanging signs;

(5) Portable signs;

(6) Posters; and

(7) Banners.

C. The vendor of a sign considered to be tangible personal property shall collect sales and use tax on the price charged for the sign, including any charges for fabrication labor to make the sign. Separately stated installation charges are not subject to the sales and use tax. Charges for installation of signs at the job site are not considered charges for fabrication and are not subject to the tax. See Regulation .30 of this chapter regarding fabrication and installation.

D. A sign vendor may purchase materials that become incorporated into the sign without paying sales and use tax by issuing the supplier a valid Maryland sales and use tax resale certificate.

E. Signs or plaques embedded into a wall or floor of a building with the intent to be permanent and which cannot be removed are considered improvements to real property. Street or traffic signs installed for governmental entities are considered to be permanently installed and improvements to real property. Sales and use tax may not be collected on the sale of these installed signs. The installer of the sign shall pay the sales and use tax on the purchases of materials used to make the signs.

F. The application of vinyl letters, decals, or paint to a door, building, or vehicle to produce a sign is a non-taxable service. However, all materials and tools used to provide these services are taxable to the provider of the service upon purchase.

G. Lump sum charges for the maintenance and repair of signs are not subject to sales and use tax. If charges for the maintenance and repair are lump sum billed, the repairer shall pay the sales and use tax on all materials used to repair the sign. If charges for labor and materials are separately stated for repair of signs that are considered tangible personal property, the repairer shall collect the sales and use tax on all charges for materials and does not pay the tax on materials used to repair the sign. The repairer is responsible for paying the tax on all materials that are used to repair signs that are considered to be real property.

H. A sign that is shipped or installed, or both, outside the State is not subject to Maryland sales and use tax if it is considered a sale of tangible personal property. Sign materials or fabrication labor, or both, purchased in Maryland for signs installed as real property outside the State are subject to Maryland sales and use tax unless the purchase of the sign materials and fabrication labor would be exempt in the jurisdiction in which the sign is installed.

I. The sale of poles upon which signs are attached and foundations for the poles are considered sales of tangible personal property and are subject to the sales and use tax when the sign itself is considered tangible personal property.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.37 Tax Free Week for Qualifying Clothing and Footwear Items.

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.

B. Exempt Sales.

(1) The sales and use tax is not due on the sale of an article of clothing or footwear, excluding accessory items, if:

(a) The taxable price of the article is $100 or less; and

(b) The sale takes place during the 7-day period beginning at 12:01 a.m. on the second Sunday in August and continuing through 12 midnight the following Saturday.

(2) The exemption applies to the taxable price of each article of clothing or footwear selling for $100 or less, regardless of how many items are sold on the same invoice to a customer. For example, if a customer purchases two shirts for $80 each, both items qualify for the exemption, even though the customer's total purchase price ($160) exceeds $100.

(3) The exemption does not apply to the first $100 of an article of clothing or footwear selling for more than $100. For example, if a customer purchases a pair of pants costing $110, sales tax is due on the entire $110.

C. Taxable Sales. The exemption set forth in this regulation does not apply to:

(1) Any special clothing or footwear that is primarily designed for protective use and that is not normally worn except when used for the protective use for which it is designed (For example, football pads are primarily designed for protective use and are not normally worn except when used for those purposes and do not qualify for the exemption.);

(2) Accessory items;

(3) Taxable services performed on the clothing or footwear, such as alterations (For example, sales tax is due on alteration to clothing, even though the alterations may be sold, invoiced, and paid for at the same time as the clothing being altered. If a customer purchases a pair of pants for $90 and pays $15 to have the pants cuffed, the $90 charge for the pants is exempt, but tax is due on the $15 alterations charge.); and

(4) Purchases of items used to make or repair clothing or footwear, including fabric, thread, yarn, buttons, snaps, hooks, and zippers.

D. Articles Normally Sold as a Unit. Articles that are normally sold as a unit must continue to be sold in that manner. They cannot be priced separately and sold as individual items in order to qualify for the exemption. For example, if a pair of shoes sells for $150, the pair cannot be split in order to sell each shoe for $75 to qualify for the exemption. If a suit is normally priced at $225 on a single price tag, the suit cannot be split into separate articles so that any of the components may be sold for $100 or less in order to qualify for the exemption. However, components that are normally priced as separate articles may continue to be sold as separate articles and qualify for the exemption if the price of any article is $100 or less.

E. Sales of Sets Containing Both Exempt and Taxable Items.

(1) When exempt clothing or footwear is sold together with taxable merchandise as a set or single unit, the full price is subject to sales tax unless the price of the exempt clothing or footwear is separately stated. For example, if a boxed gift consisting of a shirt and tie is sold for a single price of $80, the full price of the boxed gift set is taxable because the tie is taxable and the sale price of the shirt is not separately stated.

(2) When exempt clothing is sold in a set that also contains taxable merchandise as a free gift, and no additional charge is made for the gift, the exempt clothing may qualify for this exemption. For example, a boxed set may contain a shirt and a free handkerchief. If the price of the set is the same as the price of the shirt sold separately, the item being sold is the shirt, which is exempt from tax if sold for $100 or less during the exemption period.

F. Discounts and Coupons.

(1) A retailer may offer discounts to reduce the sales price of an item. If the discount reduces the sales price of an item to $100 or less, the item may qualify for the exemption. For example, a customer buys a $150 dress and a $110 blouse from a retailer offering a 10 percent discount. After applying the 10 percent discount, the final sales price of the dress is $135, and the blouse is $99. The dress is taxable because the price is more than $100, and the blouse is exempt because the price is less than $100.

(2) When coupons are accepted by retailers as a part of the selling price of a taxable item, the value of the coupon is excludable from the tax as a cash discount, unless the retailer is reimbursed by a third party for the amount represented by the coupon. For example, if a customer purchases a pair of shoes priced at $110 with a retailer's coupon worth $10 off, the final sales price of the shoes is $100, and the shoes qualify for the exemption. If a customer purchases a pair of shoes priced at $110 with a manufacturer's coupon worth $10 off, the consideration paid for the pair of shoes totals $110 and the shoes do not qualify for the exemption.

G. Buy One, Get One Free or for a Reduced Price.

(1) The total price of items advertised as “buy one, get one free” or “buy one, get one for a reduced price” cannot be averaged in order for both items to qualify for the exemption. The application of the exemption depends on the actual price paid for the item. The examples in §G (2) and (3) of this regulation illustrate how these sales shall be handled.

(2) A retailer advertises pants as “buy one, get one free.” The first pair of pants is priced at $120 and the second pair is free. The tax is due on the $120. Having advertised that the second pair is free, the store cannot ring up each pair of pants for $60 in order for the items to qualify for the exemption. However, if the retailer advertises and sells the pants for 50 percent off, selling each pair of $120 pants for $60, each pair of pants qualifies for the exemption.

(3) A retailer advertises shoes as “buy one at the regular price, get a second pair for half price.” The first pair of shoes is sold for $110 and the second pair is sold for $55. Tax is due on the pair of shoes, but not on the $55 pair. Having advertised that the second pair is half price, the store cannot ring up each pair of shoes for $75 in order for the items to qualify for the exemption. However, if the retailer advertises the shoes for 25 percent off, thereby selling each pair of $110 shoes for $82.50, each pair of shoes qualifies for the exemption.

H. Rebates. Rebates occur after the sale and do not affect the sales price of an item purchased for purposes of the application of the exemption. For example, a customer purchases a sweater for $110 and receives a $12 rebate from the manufacturer. The retailer shall collect tax on the $110 sale price of the sweater.

I. Layaway Sales. A layaway sale is a transaction in which merchandise is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the merchandise. Under Maryland law, the sale is made when the layaway agreement is entered into. Therefore, if the sale is entered into during the exemption period, the sale of eligible clothing may qualify for the exemption.

J. Rain Checks. Eligible items purchased during the exemption period using a rain check qualify for the exemption regardless of when the rain check was issued. However, issuance of a rain check during the exemption period does not qualify an eligible item for the exemption if the item is actually purchased after the exemption period.

K. Exchanges.

(1) If a customer purchases an item of eligible clothing or footwear during the exemption period and later exchanges the item for the same item (different size, different color, etc.), additional tax is not due even if the exchange is made after the exemption period.

(2) If a customer purchases an item of eligible clothing or footwear during the exemption period and, after the exemption period has ended, returns the item and receives credit on the purchase of a different item, the appropriate sales tax applies to the sale of the newly purchased item.

(3) If a customer purchases an item of eligible clothing or footwear before the exemption period and, during the exemption period, returns the item and receives credit on the purchase of a different item of eligible clothing or footwear, sales tax is not due on the sale of the new item if it is purchased during the exemption period.

(4) Examples.

(a) A customer purchases a $35 shirt during the exemption period. After the exemption period, the customer exchanges the shirt for the same shirt in a different size. Tax is not due on the $35 price of the shirt purchased after the exemption period.

(b) A customer purchases a $35 shirt during the exemption period. After the exemption period, the customer exchanges the shirt for a $35 jacket. Because the jacket was not purchased during the exemption period, tax is due on the $35 price of the jacket.

(c) During the exemption period, a customer purchases a $90 dress that qualifies for the exemption. Later, during the exemption period, the customer exchanges the $90 dress for a $150 dress. Tax is due on the $150 dress. The $90 credit from the returned item cannot be used to reduce the sales price of the $150 item to $60 for exemption purposes.

(d) During the exemption period, a customer purchases a $60 dress that qualifies for the exemption. Later, during the exemption period, the customer exchanges the $60 dress for a $95 dress. Tax is not due on the $95 dress because it was also purchased during the exemption period and otherwise meets the qualifications for the exemption.

L. Returned Merchandise. For a 30-day period after the temporary exemption period, when a customer returns an item that would qualify for the exemption, a credit for, or refund of, sales tax may not be given unless the customer provides a receipt or invoice showing tax was paid, or the retailer has sufficient documentation to show that tax was paid on the specific item. This 30-day period is set solely for the purpose of designating a time period during which the customer shall provide documentation showing that sales tax was paid on returned merchandise. The 30-day period is not intended to change a retailer's policy concerning the time period during which the retailer will accept returns.

M. Mail, Telephone, E-mail, and Internet Orders and Custom Orders.

(1) A sale of tangible personal property occurs when title or possession of the property is transferred in exchange for consideration. Therefore, an item of eligible clothing or footwear may qualify for this exemption if:

(a) The item is both delivered to and paid for by the customer during the exemption period; or

(b) The item is ordered and paid for by the customer and the order is accepted by the retailer during the exemption period for immediate shipment, even if delivery is made after the exemption period.

(2) An order is for immediate shipment when delayed shipment is not requested by the customer and notwithstanding that the shipment may be delayed because of a backlog of orders, or because stock is currently unavailable or on back-order by the company.

N. Shipping and Handling Charges.

(1) A separately stated shipping or delivery charge is not included in the sales price of the clothing or footwear to determine if the price of the item is $100 or less.

(2) A combined shipping and handling charge, however, is included as part of the sales price of the clothing or footwear, even if the combined charge is separately stated from the price of the item, and shall be added to the price of the clothing or footwear to determine if the price of the item is $100 or less. If multiple items are shipped on a single invoice, the shipping and handling charge shall be proportionately allocated to each item ordered, and separately identified on the invoice, to determine if any items qualify for the exemption.

(3) Examples.

(a) A customer orders a jacket for $95 during the exemption period. An additional charge of $10 is separately stated on the bill for shipping. The shipping charge is not included in the price subject to the tax and the price of the jacket is, therefore, $95 and qualifies for the exemption.

(b) A customer orders a jacket for $95 during the exemption period. A shipping and handling charge of $10 is added to the bill. The sales price of the jacket is $105 and tax is due on the full sales price.

(c) A customer orders a suit for $285 and a shirt for $95. The charge to deliver the items is $15. The $15 shipping and handling charge must be proportionately and separately allocated between the items: $285/$380 = 75 percent; therefore, 75 percent of the $15 shipping and handling charge, or $11.25, must be allocated to the suit, and separately identified on the invoice. The remaining 25 percent of the $15 shipping and handling charge, or $3.75, must be allocated to the shirt, and separately identified on the invoice. The sales price of the shirt is $95 plus $3.75, totaling $98.75; therefore, the shirt qualifies for the exemption.

O. Documenting Exempt Sales. The retailer is not required to obtain an exemption certificate on sales of eligible items during the exemption period. However, the retailer's records shall clearly identify the type of item sold, the date the item was sold, and the sales price of the item.

P. Reporting Exempt Sales. Special reporting procedures are not necessary to report exempt sales made during the exemption period. Sales shall be reported as currently required by law.

Q. Absorption of the Sales Tax.

(1) A vendor may assume and absorb all or any part of the sales and use tax on a retail sale and pay that tax on behalf of the buyer.

(2) The vendor shall separately state the tax from the sales price at the time of sale to purchaser.

(3) The vendor shall pay the tax with the return that covers the period in which the vendor makes the sale.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.38 Advertising Agencies.

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;

(d) Conducting market research; or

(e) Creative concept development.

(2) An advertising agency is selling tangible personal property or a digital product when the transaction with the client is for the production and transfer of specific property, including property that the client uses:

(a) In its business, such as signage, letterhead stationery, business cards, annual reports, or audio or video tapes; or

(b) To convey its commercial message, such as brochures, flyers, posters, displays, or finished artwork.

B. Advertising Agency Purchases.

(1) Office Supplies. Advertising agencies shall pay sales and use tax on purchases of office supplies, equipment, and other materials used in their business.

(2) Purchases Used or Consumed in Providing Advertising Services. When the transaction with its client is for advertising services, the advertising agency shall pay sales and use tax on its taxable purchases and taxable services that it uses or consumes in providing those services, such as:

(a) Artwork or photography for preliminary layouts;

(b) Finished art that is reproduced in print media;

(d) Rentals of recording studio equipment and facilities; and

(e) Audio and video cassettes and film.

(3) Purchases Used in Producing Tangible Personal Property or Digital Product for Sale. When the transaction with its client is for the sale of tangible personal property or a digital product, the advertising agency shall pay sales and use tax on its taxable purchases and taxable services that it uses in producing the property or digital product, unless the material purchased is to be incorporated as a component or part of other property or digital products produced for sale as set forth in §B(4)(b) of this regulation.

(4) Purchases for Resale. When the transaction with its client is for the sale of tangible personal property or a digital product, an advertising agency may claim the resale exclusion for:

(a) Tangible personal property, digital products, and taxable services purchased solely for resale to a client in the same form in which it receives the property, digital product, or services, such as:

(i) Finished brochures;

(ii) Catalogs;

(iii) Stationery,

(iv) Specialty advertising items;

(v) Signs; and

(vi) Digital images; and

(b) Tangible personal property, digital products, or taxable services that are incorporated as a part or component of property produced for sale, such as poster board and lettering for signs or displays.

C. Tangible Personal Property Purchased by an Advertising Agency Acting as an Agent of a Specific Client.

(1) An advertising agency may be considered to be the agent of its client with respect to a particular purchase only if:

(a) The advertising agency clearly discloses to the supplier the name of the client and that it is acting as that client's agent;

(b) The price billed to the client, except for a separately stated standard agency fee, is the same as the amount paid to the supplier; and

(c) The advertising agency makes no use of the property in preparing, assembling, fabricating, or producing property for sale or in providing advertising services, and does not charge the property to the account of more than one client.

(2) Notwithstanding the presence of the three minimum requirements set forth in §C(1) of this regulation, an agency relationship will not be presumed. The person claiming agency bears the burden of establishing the agency relationship. The party claiming agency shall demonstrate, by clear and convincing evidence, such as a written contract, that, at the time the transaction was entered into, the parties intended to create an agency relationship with respect to purchases.

(3) An advertising agency making a purchase of property as the agent of a specific client shall pay the sales and use tax that the client would be required to pay if it was making the purchase directly from the supplier. The client, as buyer, is ultimately responsible for payment of the sales and use tax and for maintaining records showing that the sales and use tax has been paid.

(4) Any claim that a transaction is tax exempt by reason of an advertising agency's acting as an agent of a tax-exempt client shall be supported, at the time of the transaction, by certification to the supplier of the client's tax exempt status, including the 8-digit serial number and the expiration date of the client's exemption certificate.

D. Advertising Agency Sales.

(1) Advertising agencies shall charge and collect sales and use tax on all sales of tangible personal property unless a statutory exemption applies. Charges for creative, consultation, or design services rendered or performed in connection with the production of tangible personal property for sale are subject to sales tax, even if separately stated. Similarly, charges for preliminary property, such as artwork, layouts, mock-ups, or models, produced for the agency's use or for the client's approval in connection with the production of the property for sale, are subject to sales tax, even if separately stated.

(2) The tax does not apply to charges for initial consultations or preliminary artwork if:

(a) The consultations are provided and artwork is prepared to discuss and demonstrate an idea or message before the client enters into a contract or understanding with the agency for the production of tangible personal property for sale;

(b) Title to the preliminary artwork does not pass to the client;

(d) There is a separately stated charge clearly identifying the billing for the consultation or preliminary artwork.

(3) If there is a written or unwritten contract or understanding that the agency will produce a product for sale, all charges, including those for additional services or artwork, are subject to sales tax.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.39 Detective, Guard, Armored Car Services, and Security Systems.

A. In this regulation, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Armored car service” does not include coin rolling or change room services, as long as these charges are separately stated.

(2) “Detective” means a person who is authorized to provide private detective services under Business Occupations and Professions Article, Title 13, Annotated Code of Maryland.

(3) Detective Service.

(a) “Detective service” means to conduct an investigation concerning:

(i) A crime or wrong committed, assumed to have been committed, or threatened to be committed;

(ii) The identity, habits, conduct, movement, location, affiliations, associations, transactions, reputation, or character of any person;

(iii) The credibility of a witness or of any other individual;

(iv) The location of a missing individual;

(v) The location or recovery of lost or stolen property;

(vi) The origin, cause of, or responsibility for a fire, accident, damage to or loss of property, or injury to an individual, regardless of who conducts the investigation;

(vii) The affiliation, connection, or relation of any person with an organization or other person;

(viii) The activities, conduct, efficiency, loyalty, or honesty of any employee, agent, contractor, or subcontractor; or

(ix) The financial standing, creditworthiness, or financial responsibility of any person.

(b) “Detective service” includes:

(i) Securing evidence for use before any investigating committee, board of award, or board of arbitration, or for use in the trial of any civil or criminal cause;

(ii) Providing uniformed or nonuniformed personal protection;

(iii) Conducting polygraph testing;

(iv) Conducting background checks on prospective employees or tenants; or

(v) Conducting background checks on individuals by or at the request of an insurance company for worker's compensation purposes.

(c) “Detective service” does not include private process service unless the service goes beyond service of process to a missing person investigation.

(4) “Security guard service” includes any activity that is performed for compensation as a security guard to protect any individual or property.

(5) Security Systems Service.

(a) “Security systems service” means providing on the premises of a person's residential or commercial property the service of:

(i) Monitoring an electronically controlled burglar or fire alarm system for any residential or commercial property located in the State; or

(ii) Responding to a distress call or an alarm sounding from a security system.

(b) “Security systems service” does not include:

(i) Installing a burglar or fire alarm system in commercial or residential property;

(ii) Maintaining or repairing a security system for a customer;

(iii) Monitoring property located entirely outside of the State, even if the equipment used to perform the monitoring service is located in the State; or

(iv) Providing a medical response system used by individuals to summon medical aid.

C. Taxability.

(1) The sales and use tax applies to the sale of a security service, which includes:

(a) A detective service;

(b) A security guard service;

(d) A security systems service.

(2) The application of the Maryland sales and use tax to charges for security services is controlled by the delivery point of the services. For example, an investigation that encompasses a number of states but results in a report of the investigation being delivered to a client in Maryland is subject to the Maryland sales and use tax. However, an investigation conducted entirely in Maryland which results in a report delivered to an out-of-State client is not subject to the Maryland sales and use tax.

(3) Armored car services delivered in Maryland are subject to the sales and use tax, although the vendor may reasonably apportion any charges for any out-of-State delivery component. Acceptable apportionment methods include distance, time, or number of stops within and outside of the State.

(4) Security Monitoring Systems.

(a) Except as set forth in §C(4)(b) of this regulation, the installer of security systems in commercial or residential property shall pay the sales and use tax on the cost of all materials that are installed in such a manner as to become real property.

(b) Equipment that is used to operate or monitor a security system or functions independently as a standalone electronic device whether wired to the system or wireless and is property normally treated as tangible personal property, does not become part of the realty even though it may be used as part of the security system to monitor, secure, and control access to realty. Examples of such equipment include, but are not limited to, computers, laptops, VCRs, DVDs, cameras, monitors, and televisions.

(c) Installers or sellers of tangible personal property included in or as part of a commercial or residential security system shall separately state the charge for tangible personal property on any invoice, contract of sale, or lease, and shall charge the sales and use tax to the purchaser. Installers or sellers of items that do not become part of the realty may issue their supplier a resale certificate to purchase the tangible personal property tax-free.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.40 Sourcing Cellular Telephone and Other Mobile Telecommunications Services Charges.

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.

B. Tax on Cellular Telephone and Other Mobile Telecommunications Services. Charges for cellular telephone and other mobile telecommunications services are subject to sales and use tax in the State as provided in Tax-General Article, Title 11, Annotated Code of Maryland, this regulation, and to the extent consistent with this regulation, the Act.

C. Sourcing of Cellular Telephone and Other Mobile Telecommunications Services.

(1) Tax shall be charged based on a determination that the State is the customer's place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through.

(2) A home service provider shall employ an enhanced zip code to identify each street address in the State which is its customer's primary place of use.

D. Determining Tax on Cellular Telephone or Other Mobile Telecommunications Services.

(1) If a home service provider can reasonably identify nontaxable charges based on records regularly kept in the course of business, tax under this regulation may not be charged on the nontaxable charges, even if the nontaxable charges are not separately stated from the taxable charges.

(2) Prepaid telephone calling arrangements are not covered by this regulation and are subject to tax if purchased in a retail sale in the State.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.41 Sales of Appliances Meeting Certain Efficiency Requirements and Multifuel Pellet Stoves.

A. Repealed.

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.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.42 Effective Rate Agreements.

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.

B. On or after July 1, 2002, the Comptroller may enter into an effective rate agreement to allow a vendor to compute its sales and use tax liability reportable on purchases.

C. Requirements.

(1) An effective rate agreement shall:

(a) Specify the types of records to be maintained by the vendor;

(b) Have a predetermined expiration date; and

(c) Contain provisions for modification of the effective rate due to law changes and court decisions that have an affect on the sales and use tax due.

(2) An effective rate agreement may exclude specific types of purchases of specific dollar amounts.

(3) To be eligible for an effective rate agreement, a vendor:

(a) Shall maintain an acceptable system of internal controls and business records;

(b) Shall make a large volume of taxable purchases in the effective rate period applied for;

(d) May not have filed for bankruptcy within the last 10 years or be controlled by a related taxpayer that has filed for bankruptcy within the last 10 years; and

(e) May not have been or currently be a subject of a criminal or fraud investigation.

(4) Applications to enter into an effective rate agreement with the Comptroller shall be in writing and contain the following vendor information:

(a) Name;

(b) Address;

(d) Type of business;

(e) Gross annual sales and purchases;

(f) Reason for the request to enter into an effective rate agreement;

(g) A statement attesting that the vendor meets the minimum criteria stated in §C(3) of this regulation; and

(h) Signature of an officer responsible for the payment of taxes.

D. Revocation of an Effective Rate Agreement.

(1) Either the Comptroller or the vendor may void an effective rate agreement without cause after 30 days written notice.

(2) The Comptroller may void an effective rate agreement:

(a) If the vendor's operation significantly changed during the term of the agreement;

(b) Immediately upon revocation of the direct pay permit; or

E. An effective rate agreement may not be implemented until the vendor has applied for and is issued a direct payment permit by the Comptroller.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.43 Geothermal and Residential Wind Energy and Solar Equipment.

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.

B. Exempt Sales.

(1) The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.

(2) The exemption includes the sale of equipment and other material that is attached, applied, fabricated, or assembled in such a manner that it comprises a complete geothermal, residential wind energy, or solar energy system.

(3) Material such as sand, gravel, or grout, although necessary for the system to be built or to function properly, is not equipment or a component of equipment and, therefore, is not exempt from the tax.

(4) Vendors, in lieu of collecting the tax, may accept a signed statement from the buyer certifying that the tangible personal property purchased is qualifying geothermal, residential wind energy, or solar energy equipment. The vendor shall retain the statement with the record of sale.

(5) If sales and use tax is paid on the sale of an item that qualifies for an exemption the person paying the tax may apply to the Comptroller for a refund pursuant to COMAR 03.03.03.05.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.44 Tax-Free Weekend for Certain Energy Efficient Equipment.

A. Definitions.

(1) In this regulation, the following terms have the meanings 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.

(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.

B. Exempt Sales.

(1) The sales and use tax does not apply to the sale of a qualified Energy Star product or a solar water heater that is sold between 12:01 a.m. on the Saturday immediately preceding the third Monday in February and 11:59 p.m. on the third Monday of February, beginning in February 2011 and on such dates each February thereafter.

(2) Requirements for Exemption.

(a) The sale is considered made during the tax-free period if the contract of sale and payment for the product takes place during the specified period, even if delivery of the product is delayed until after the period.

(b) For lay-away sales, the sale will be considered to be made during the tax-free period if the contract of sale is entered into and the initial payment is made during the specified period and the product is removed from normal inventory and set aside for the purchaser at that time.

(c) A product purchased pursuant to a rain check is not eligible for exemption unless the contract of sale and payment for the product takes place during the specified period.

(d) The initial lease payment for a qualifying product will be exempt from sales and use tax if the lease agreement is entered into and the first payment is made during the specified period.

(e) For catalogue or internet sales, the sale will be considered to be made during the tax-free period if the transaction is completed, payment is made, and the vendor has taken action to immediately fulfill the order during the specified period.

(3) If sales and use tax is paid on the sale of an item that qualifies for exemption, the person paying the tax may apply to the Comptroller for a refund pursuant to COMAR 03.06.03.05.

(4) In addition to record-keeping requirements under Tax-General Article, §11-504, Annotated Code of Maryland, vendors and purchasers of Energy Star products and solar water heaters shall keep records or documentation identifying the items as meeting the requirements for the exemption under this regulation for a period of 4 years from the date of the sale.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.45 Sales and Use Tax on Sales of Dyed Diesel Fuel by Marinas.

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.

B. Tax Computation.

(1) A marina that sells dyed diesel fuel on or after July 1, 2012:

(a) Shall pay the sales and use tax on that sale directly to the Comptroller; and

(b) May not collect the tax from the buyer as a separately stated item.

(2) To compute the sales and use tax, the marina shall apply the 6 percent tax rate to 94.5 percent of the taxable gross receipts from the sale of dyed diesel fuel.

C. Records. A marina shall issue a receipt or other record of sale to the buyer that clearly indicates that the sales and use tax is included in the price charged.

D. Exempt Sales.

(1) If a sale of dyed diesel fuel by a marina qualifies for exemption from sales and use tax, the vendor shall reduce the tax-included price of the dyed diesel fuel by the proportionate amount of tax included in the price.

(2) The receipt or other record of sale shall clearly indicate that the price charged has been reduced by the tax amount.

(3) A sale of dyed diesel fuel or repair part to be used in a commercial fishing vessel or a vessel otherwise used for commercial purposes is exempt from the tax. A marina may require that the customer certify in a signed written statement that the dyed diesel fuel or repair part is to be used in a commercial fishing vessel or for an otherwise commercial purpose if the record of sale does not otherwise clearly indicate entitlement to exemption.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.46 Parent-Teacher Organization Fundraisers.

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.

B. Except as provided in COMAR 03.06.01.22C(2)(e), a sale by a parent-teacher organization or other organization within an elementary or secondary school in the State or within a school system in the State does not include a sale where the parent-teacher organization or other organization accepts payment on behalf of a third-party vendor, even if said organization receives some portion of the proceeds of the sale.

C. A sale of tangible personal property, digital codes, or digital products by any of the following organizations is exempt from the tax:

(1) A parent-teacher organization within an elementary or secondary school in the State;

(2) A parent-teacher organization within a school system in the State;

(3) An organization within an elementary or secondary school in the State;

(4) An organization within a school system in the State.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.47 Cannabis.

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, nurseries, 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) “Cannabinoid beverage” has the meaning stated in Alcoholic Beverages and Cannabis Article, § 36–101, Annotated Code of Maryland;

(c) “Cannabis business” means a cannabis business that is licensed under Alcoholic Beverages and Cannabis Article, Title 36, Annotated Code of Maryland.

(d) “Cannabis nursery” means a cannabis nursery that is registered under Alcoholic Beverages and Cannabis Article, Title 36, Annotated Code of Maryland.

(e) “Delivery service” has the meaning stated in Alcoholic Beverages and Cannabis Article, §36-101, Annotated Code of Maryland.

(f) “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.

(g) “Vaping liquid” has the meaning indicated in Business Regulation Article, §16.7-101, Annotated Code of Maryland.

C. Returns and Record Keeping.

(1) A cannabis business shall:

(a) Maintain records as required by law; and

(b) Comply with all statutory and regulatory reporting requirements, and any other requirements published by the Comptroller.

(2) For each separate return required to be filed under COMAR 03.06.03.03, a cannabis business may claim the credit allowed under Tax-General Article, §11-105, Annotated Code of Maryland, for timely filing a sales and use tax return.

D. Exemptions.

(1) Sales Between Cannabis Businesses.

(a) Subject to §D(1)(b) and (c) of this regulation, the sales and use tax does not apply to the retail sale of cannabis between cannabis businesses or between cannabis businesses and cannabis nurseries.

(b) A licensed buyer shall present a resale certificate to the licensed seller as evidence of eligibility for the exemption under §D(1)(a) of this regulation.

(d) Except as provided in §D(1)(e) of this regulation, the resale certificate shall include the information required in Regulation .14 of this chapter.

(e) If the buyer is not required to obtain a sales and use tax license, the buyer shall include its cannabis business license number instead of a sales and use tax registration number on its resale certificate.

(2) Sales of Medical Cannabis.

(a) The sales and use tax does not apply to the sale of medical cannabis under Alcoholic Beverages and Cannabis Article, Title 36, Annotated Code of Maryland.

(b) For every sale of medical cannabis, the seller shall record the qualifying patient or caregiver’s registration number and retain a record of the sale in compliance with COMAR 03.06.03.02.

E. Clarifications.

(1) Notwithstanding Tax-General Article, §11-104(j), Annotated Code of Maryland, regarding the sales and use tax rate for certain vaping liquid containers, the sales and use tax rate for vaping liquid containing cannabis shall be the rate applicable to cannabis under Tax-General Article, §11-104(k), Annotated Code of Maryland.

(2) Notwithstanding the exemption from sales and use tax for certain food, the sale of food or edible products containing cannabis or cannabinoid beverages shall be subject to the sales and use tax rate applicable to cannabis under Tax-General Article, §11-104(k), Annotated Code of Maryland.

Cross References

03.06.03.02D(2)

03.06.03.03A(1)(b)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.48 Data or Information Technology Services and Software Publishing Services.

A. Definitions.

(1) In this regulation, the following terms have the meaning indicated.

(2) Terms Defined.

(a) “Buyer” has the meaning stated in Tax-General Article, §11-101(b), Annotated Code of Maryland.

(b) “Cloud computing” means a service that enables on-demand, self-service network access to a shared pool of configurable computer resources, including data storage, analytics, commerce, streaming, e-mail, document sharing, and document editing.

(d) “Data or information technology service” means services described under NAICS sectors 518, 519, and subsector 5415.

(e) “Emerging technology development area” means the University of Maryland’s Discovery District located in Prince George’s County.

(f) “NAICS” means the North American Industrial Classification System, United States Manual, 2022 Edition, published by the United States Office of Management and Budget.

(g) “Services described under NAICS subsector 5132” means:

(i) Applications development and publishing (except on a custom basis);

(ii) Computer software publishing and reproduction;

(iii) Gaming site publishing;

(iv) Mobile applications development and publishing (except on a custom basis);

(v) Packaged computer applications software;

(vi) Packaged computer operating systems software;

(vii) Packaged computer software publishing;

(viii) Packaged computer utility software;

(ix) Packaged programming language and compiler software publishing;

(x) Packaged software publishing;

(xi) Publishing computer software for games; and

(xii) Software publishing.

(h) “Services described under NAICS sector 518” means:

(i) Application hosting (excluding software publishing);

(ii) Automated data processing;

(iii) Cloud computing (except software publishing and computer systems design);

(iv) Cloud storage;

(v) Co-location in data centers (i.e., rental of server and networking space in data centers);

(vi) Computer data storage;

(vii) Computer input preparation;

(viii) Computer time leasing;

(ix) Computer time rental;

(x) Computer time sharing;

(xi) Computing infrastructure provision;

(xii) Computing platform infrastructure provision;

(xiii) Data capture imaging;

(xiv) Data entry;

(xv) Data processing computer services;

(xvi) Data processing (except payroll services, financial transaction processing services);

(xvii) Disk and diskette conversion;

(xviii) Disk and diskette recertification;

(xix) Electronic data processing;

(xx) Game server hosting;

(xxi) Infrastructure as a service (IaaS);

(xxii) Media streaming data storage;

(xxiii) Media streaming technical support;

(xxiv) Microfiche recording and imaging;

(xxv) Microfilm recording and imaging;

(xxvi) Optical scanning;

(xxvii) Platform as a service (PaaS);

(xxviii) Video and audio technical streaming support;

(xxix) Video tape and film stock technical streaming support;

(xxx) Virtual currency (cryptocurrency) mining; and

(xxxi) Web hosting (excluding software publishing).

(i) “Services described under NAICS sector 519” means:

(i) Archives;

(ii) Bookmobiles;

(iii) Centers for documentation (i.e., archives);

(iv) Circulating libraries;

(v) Film archives;

(vi) Internet search portals;

(vii) Internet search websites;

(viii) Lending libraries;

(ix) Libraries (except motion picture stock footage, motion picture commercial distribution);

(x) Motion picture film libraries;

(xi) Music archives;

(xii) News clipping services;

(xiii) Press clipping services;

(xiv) Provision of stock photos;

(xv) Reference libraries;

(xvi) Telephone-based recorded information services;

(xvii) Title search services (except real estate); and

(xviii) Web search portals.

(j) “Services described under NAICS subsector 5415” means:

(i) Audio visual and IT (information technology) systems integration design;

(ii) CAD (computer-aided design) systems integration design;

(iii) CAE (computer-aided engineering) systems integration design;

(iv) CAM (computer-aided manufacturing) systems integration design;

(v) Computer disaster recovery;

(vi) Computer hardware consulting;

(vii) Computer network systems integration design;

(viii) Computer software consulting;

(ix) Computer systems integration analysis and design;

(x) Computer systems integration design consulting;

(xi) Computer systems integrator;

(xii) Computer software installation;

(xiii) Computer systems facilities (i.e., client’s facilities) management and operation;

(xiv) Custom computer application software programming;

(xv) Custom computer program or software development;

(xvi) Custom computer programming services;

(xvii) Custom computer software analysis and design;

(xviii) Custom computer software support;

(xix) Custom search engine optimization (SEO) (except hosting and infrastructure support services);

(xx) Custom software programming;

(xxi) Custom webpage design services;

(xxii) Data processing facilities (i.e., client’s facilities) management and operation;

(xxiii) Industrial robot automation applications/software design and development;

(xxiv) Industrial robot programming;

(xxv) Information management computer systems integration design;

(xxvi) Local area network (LAN) computer system integration design;

(xxvii) Machine vision software design and development;

(xxviii) Material handling robot applications/software design and development;

(xxix) Office automation computer systems integration design;

(xxx) Robotics applications/software design and development;

(xxxi) Robotics process automation software design and development; and

(xxxii) Welding robot applications/software design and development.

(k) “Qualified Company” means a company that contracts with the University of Maryland’s Applied Research Laboratory for Intelligence and Security to develop systems and technologies to advance the use of quantum computing.

(l) “Qualified Cybersecurity Business” means an entity organized for profit that is engaged primarily in the development of innovative proprietary cybersecurity technology or the provision of cybersecurity services.

(m) “Retail sale” has the meaning stated in Tax-General Article, §11-101(h), Annotated Code of Maryland.

(n) “Software publishing service” means a system software or application software publishing service described under NAICS subsector 5132.

(o) “Taxable price” has the meaning stated in Regulation .08 of this chapter.

(p) “Vendor” has the meaning stated in Tax-General Article, §11-101(o), Annotated Code of Maryland.

(3) Every classification detail under a NAICS sector's or subsector's industry groups, NAICS industries, and national industries includes all listed services, which can be performed together, separately, or in any combination.

B. The sale of data or information technology services or software publishing services in the State are subject to sales and use tax in the State as provided in Tax-General Article, Title 11, Annotated Code of Maryland.

C. Except as provided in Regulation .49 of this chapter, a retail sale of a data or information technology service or software publishing service is presumed to be made in the state in which the customer tax address is located.

D. Application of NAICS sector codes.

(1) Each service the vendor provides must be evaluated individually to determine whether it is a data or information technology service or software publishing service.

(2) A vendor may not rely on the principal business activity code reported on the vendor’s annual income tax return to determine whether the services the vendor provides are subject to sales and use tax.

E. A buyer who is registered to remit sales and use tax may present to a vendor a certificate indicating multiple points of use of a data or information technology service or software publishing service as provided in Regulation .49 of this chapter.

F. Exempt Sales.

(1) The sales and use tax does not apply to:

(a) A sale of cloud computing to a qualified cybersecurity business;

(b) A sale of a data or information technology service or software publishing service to a qualified company located in an emerging technology development area made in connection with the work of the company; or

(c) A sale of a data or information technology service or software publishing service by a qualified company in an emerging technology development area.

(2) The exemption in §F(1) of this regulation does not apply to any tangible personal property, digital product, digital code, or taxable service sold with the exempt service.

(3) A vendor may accept a signed statement from a buyer certifying the exemption under §F(1)(a) or (b) of this regulation applies unless if, at the time of acceptance, the vendor knows or should have known that the exemption does not apply. The vendor shall retain the statement with the record of sale.

(4) If sales and use tax is paid on the sale of a service that qualifies for an exemption, the person paying the tax may apply to the Comptroller for a refund pursuant to COMAR 03.06.03.05.

Cross References

03.06.01.28A(2)

03.06.01.49A(2)(e)

03.06.01.49A(2)(i)

03.06.01.50A(2)(a)

03.06.01.50A(2)(b)

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.49 Multiple Points of Use Certificates.

A. Definitions.

(1) In this regulation, the following terms have the meaning indicated.

(2) Terms Defined.

(a) “Affiliated Group” has the meaning stated in Internal Revenue Code §1504.

(b) “Affiliated Group” includes related parties described under Internal Revenue Code §267(b)(10)—(12).

(c) “Authorized buyer” means a buyer authorized by the Comptroller to issue a multiple points of use certificate in accordance with this regulation.

(d) “Buyer” has the meaning stated in Tax-General Article, §11-101(b), Annotated Code of Maryland.

(e) “Data or information technology service” has the meaning stated in Regulation .48 of this chapter.

(f) “Multiple points of use certificate” means a certificate presented by an authorized buyer to a vendor that indicates, in accordance with Tax-General Article, §11-403(e), Annotated Code of Maryland, that a digital code, digital product, taxable data or information technology service or software publishing service will be concurrently available for use by the buyer or a related entity both in the State and outside of the State.

(g) “Related entity” means a member of an affiliated group or a related pass-through entity of which the buyer is also a member.

(h) “Related Pass-Through Entities” means one or more pass-through entities connected through ownership with a common parent pass-through entity but only if the common parent:

(i) Possesses at least 80 percent of the total voting power of the total value of the pass-through entity; and

(ii) Has a value equal to at least 80 percent of the total value of the pass-through entity.

(i) “Software publishing service” has the meaning stated in Regulation .48 of this chapter.

(j) “Vendor” has the meaning stated in Tax-General Article, §11-101(o), Annotated Code of Maryland.

B. Multiple Points of Use Certificate Requirements.

(1) To issue a multiple points of use certificate, a buyer must:

(a) Be registered with the Comptroller for a sales and use tax account before requesting authorization to issue a multiple points of use certificate;

(b) Submit to the Comptroller a separate request for authorization to issue a multiple points of use certificate for each transaction in which the buyer intends to use a multiple points of use certificate.

(d) Deliver a multiple points of use certificate, in the form and manner required by the Comptroller, to the vendor at or before the time of purchase.

(2) The Comptroller may deny a buyer’s request for authorization to issue a multiple points of use certificate for reasonable cause, including but not limited to the buyer’s fraud, gross negligence, misuse of a multiple points of use certificate, or delinquency in the payment of undisputed sales and use tax.

C. A buyer who is authorized by the Comptroller may issue a multiple points of use certificate for the purchase of a digital code, digital product, data or information technology service, or software publishing service if, at the time of the purchase, the buyer knows the digital code, digital product, data or information technology service, or software publishing service will be:

(1) Concurrently available for use by the buyer both in the State and outside of the State; or

(2) Resold in its original form to at least one related entity for use both inside and outside of the State.

D. Buyer’s Obligation to Pay or Remit Sales and Use Tax.

(1) Except as provided in §D(2) of this regulation, a buyer who issues a multiple points of use certificate is required to pay or remit the applicable tax to the Comptroller.

(2) A buyer who issues a multiple points of use certificate with an apportionment determined based on a subsequent resale to a related entity shall:

(a) Assume or absorb the tax due from the related entity; or

(b) Remit the tax due from the related entity if the tax is not paid by the related entity.

(3) A buyer who does not issue a multiple points of use certificate at or before the time of sale, or whose request for authorization to issue a multiple points of use certificate is denied by the Comptroller under §B(2) of this regulation may request a refund for sales and use tax paid on the portion of the digital product, digital code, data or information technology service, or software publishing service used outside of Maryland.

E. Vendor’s Obligation to Collect, Pay, or Remit Sales and Use Tax.

(1) Except as provided in §E(3) of this regulation, a vendor is relieved of the duty to collect, pay, or remit the sales and use tax on the sale of a digital code, digital product, data or information technology service, or software publishing service if the buyer provides the vendor with a completed, authorized multiple points of use certificate.

(2) A vendor shall obtain a multiple points of use certificate from the buyer before or at the time the sale is consummated to support each transaction for which a multiple points of use certificate applies.

(3) A vendor may not accept a multiple points of use certificate at any time, including within the period described in §F, or rely on its acceptance of a multiple points of use certificate to relieve the vendor of the obligation to collect and the sales and remit the sales use tax if the vendor:

(a) Failed to verify at or before the time of the sale, using the methods provided by the Comptroller, that the buyer was authorized by the Comptroller to issue the certificate;

(b) Knows or should have known that the sale is not for a digital code, digital product, data or information technology service, or software publishing service; or

F. When the Comptroller notifies a vendor of an intent to assess the tax on a transaction for which the vendor does not possess a multiple points of use certificate, the vendor shall have 60 days from the mailing of the notice to obtain the certificate. If the vendor fails to obtain a proper multiple points of use certificate within the 60-day period, the Comptroller's assessment is final.

G. Apportionment.

(1) The apportionment must accurately reflect the primary use location in the State.

(2) A buyer may use any reasonable method of apportionment that is supported by the buyer’s records as they exist at the time of the sale.

(3) A buyer’s method of apportionment must be:

(a) Consistent; and

(b) Uniform.

H. The multiple points of use certificate must state:

(1) The name of the buyer;

(2) The tax address of the buyer;

(3) The Maryland combined registration number of the buyer;

(4) The name of the vendor;

(5) The address of the vendor;

(6) The estimated date of the sale or, for a subscription, the renewal term;

(7) A general description of the purchase including, for each item in the sale:

(a) Information sufficient to identify the item as a digital product, digital code, data or information technology service, or software publishing service;

(b) The estimated taxable price; and

(8) If the digital code, digital product, data or information technology service, or software publishing service is to be resold in its original form to one or more related entities within the State who are expected to remit the use tax to the Comptroller, the certificate must also state for each entity:

(a) The name of the related entity;

(b) The tax address of the related entity;

(d) The estimated taxable price of the digital code, digital product, data or information technology service, or software publishing service resold in its original form to the related entity.

Cross References

03.06.01.07D

03.06.01.28I

03.06.01.48C

03.06.01.48E

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

COMAR 03.06.01.50 Applicable Rate for Data or Information Technology Services and Software Publishing Services.

A. Definitions.

(1) In this regulation, the following terms have the meaning indicated.

(2) Terms Defined.

(a) “Data or information technology service” has the meaning stated in Regulation .48 of this chapter.

(b) “Software publishing service” has the meaning stated in Regulation .48 of this chapter.

B. Notwithstanding Tax-General Article, §11-104(l)(1), Annotated Code of Maryland regarding the sales and use tax rate for data or information technology services or software publishing services, if a different rate could be applied to a sale or use of tangible personal property, a digital code, a digital product, or a taxable service, the higher rate shall apply to the sale.

History

Administrative History: Effective date:
Administrative History: Regulation .01 effective June 2, 1961
Administrative History: Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)
Administrative History: Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)
Administrative History: Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)
Administrative History: Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .10 effective June 1, 1961
Administrative History: Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)
Administrative History: Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .13 effective August 19, 1965
Administrative History: Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)
Administrative History: Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: 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)
Administrative History: Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: 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)
Administrative History: Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)
Administrative History: Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .28 effective August 1, 1947
Administrative History: Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .35 effective August 1, 1947
Administrative History: Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)
Administrative History: Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .39 effective July 6, 1970
Administrative History: Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .40 effective June 17, 1963
Administrative History: Regulation .41 effective August 1, 1947
Administrative History: Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .42 effective June 17, 1963
Administrative History: Regulation .43 effective August 1, 1947
Administrative History: Regulation .44 effective June 11, 1969
Administrative History: 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)
Administrative History: Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)
Administrative History: 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)
Administrative History: Regulation .49 effective May 12, 1955
Administrative History: Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: 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)
Administrative History: Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)
Administrative History: Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)
Administrative History: Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .56 effective May 27, 1955
Administrative History: Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .58—.58-2 effective May 5, 1955
Administrative History: 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)
Administrative History: Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)
Administrative History: Regulations .60, .61 effective August 1, 1947
Administrative History: Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)
Administrative History: Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)
Administrative History: 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)
Administrative History: Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)
Administrative History: 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)
Administrative History: Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .66 effective June 11, 1969
Administrative History: Regulations .67—.69 effective August 1, 1947
Administrative History: Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)
Administrative History: Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)
Administrative History: Regulation .71 effective August 1, 1947
Administrative History: Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .72 effective February 21, 1956
Administrative History: Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)
Administrative History: Regulation .76 effective September 20, 1958
Administrative History: Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)
Administrative History: Regulation .79 effective July 22, 1953
Administrative History: Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)
Administrative History: Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)
Administrative History: Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .81 effective August 28, 1973
Administrative History: Regulation .82 effective February 6, 1970
Administrative History: Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)
Administrative History: 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)
Administrative History: Regulation .84 effective August 28, 1973
Administrative History: Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)
Administrative History: Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)
Administrative History: Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)
Administrative History: ——————
Administrative History: Annotations:
Administrative History: 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.
Administrative History: COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)
Administrative History: COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)
Administrative History: COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)
Administrative History: COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)
Administrative History: COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)
Administrative History: COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)
Administrative History: ——————
Administrative History: Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)
Administrative History: Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: 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)
Administrative History: 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)
Administrative History: Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)
Administrative History: Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)
Administrative History: Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)
Administrative History: Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)
Administrative History: Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)
Administrative History: Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)
Administrative History: Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)
Administrative History: Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)
Administrative History: Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)
Administrative History: Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)
Administrative History: 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)
Administrative History: Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: 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)
Administrative History: Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)
Administrative History: Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)
Administrative History: Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)
Administrative History: Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)
Administrative History: Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006
Administrative History: 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)
Administrative History: Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)
Administrative History: Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)
Administrative History: Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)
Administrative History: Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)
Administrative History: Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)
Administrative History: Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)
Administrative History: Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: 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
Administrative History: Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)
Administrative History: Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)
Administrative History: Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)
Administrative History: Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)
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

03.06.02 General Regulations—Admissions and Amusement Tax

COMAR 03.06.02.01 Club Membership.

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.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.06.02.02 Rental Facilities.

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 03.06.03.01.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.06.02.03 Employees.

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.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.06.02.04 State Authorized Exemptions.

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

(2) In each instance, in determining whether the “exclusively” requirement is met, ordinary and reasonable expenses of operation, including the costs of merchandise or refreshments provided or sold, may be disregarded. The “exclusively” requirement is not met if any:

(a) Promoter, concessionaire operator, professional exhibitor, or entertainer is entitled to share in the gross receipts on any form of a percentage basis, including a minimum fee plus a percentage, whether the additional percentage fee is earned.

(b) Promoter, concessionaire operator, professional exhibitor, or entertainer is to be compensated on any other basis resulting in that individual's receiving substantially all of the gross receipts in excess of bona fide expenses paid to unrelated third parties. If a promoter, concessionaire operator, professional exhibitor, or entertainer is compensated from the gross receipts of an affair, the fact that the amount of money devoted to charitable, educational, or religious purposes is less than the applicable tax shall create a presumption that the “exclusively” requirement has not been met.

(c) Business promoter receives a substantial business benefit from an affair in the form of advertising, good will, or public acceptance.

(3) If not disqualified under §A(2)(a)—(c), above, and in the absence of other evidence to the contrary, the Comptroller shall presume that the gross receipts of any organization possessing an effective determination letter from the Internal Revenue Service as to qualification under the Internal Revenue Code, §§501(c)(3), (8), (10), or (19), qualify for exemption.

B. The tax may not be imposed:

(1) On gross receipts derived from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for the improvement, maintenance, or operation of an agricultural fair, if the net earnings do not inure to the benefit of any stockholder or member of the association conducting the fair.

(2) On gross receipts derived from any charge for admission to a concert or theatrical event presented or offered by a not-for-profit group that is organized and operated:

(a) To present and offer an annual series of scheduled music concerts; or

(b) For a cultural purpose and receives a grant directly or indirectly from the Maryland State Arts Council.

(3) On gross receipts derived from the use of bowling alleys or lanes. The tax, however, may apply to the gross receipts of other activities at bowling alleys, including the gross receipts derived from rental of sports equipment, such as bowling shoes, and from coin-operated amusement devices.

(4) On gross receipts derived from amounts charged for admission to live boxing or wrestling matches. Closed circuit telecasts of live matches taking place within or outside this State are live matches for the purposes of this exemption.

(5) On gross receipts derived from amounts charged for admissions to, or use of, a charter fishing boat. In order for this exemption to apply, the fishing vessel shall have been hired by and for one specific person or group of people. The charges for admission to or for the use of a vessel which is not the subject of a charter, such as a head boat, do not qualify for the exemption.

(6) On gross receipts derived from any charge for admission to or use of a facility or equipment in connection with a bingo game that is operated in accordance with Criminal Law Article, §13-507, Annotated Code of Maryland.

(7) By Baltimore County on gross receipts of a not-for-profit community association that is organized and operated to promote the general welfare of the community that the association serves and the net earnings of which do not inure to the benefit of any stockholder or member of the association.

(8) By Calvert County, including Chesapeake Beach and North Beach, on gross receipts that are subject to the sales and use tax.

(9) By Washington County on gross receipts from an amusement device that is subject to the license and permit requirements of Article 24, §11-202, Annotated Code of Maryland.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

COMAR 03.06.02.05 Locally Authorized Exemptions.

A. A county or incorporated city or town which has authorized the imposition of the tax may enact exemptions from the tax. Legislation specifically authorizing political subdivisions to enact particular exemptions does not limit the authority of political subdivisions to enact exemptions under such terms and conditions as they may see fit.

B. Particular Exemptions Enacted by a County or Incorporated City or Town.

(1) The tax does not apply to the gross receipts:

(a) Of nonprofit community associations in Aberdeen, Anne Arundel County, Annapolis, Baltimore City, Calvert County, Howard County, Montgomery County (outside any municipality imposing the tax), Takoma Park, and Talbot County (outside any municipality imposing the tax);

(b) Derived by nonprofit associations organized to present any of the performing arts from admissions to concerts and theatrical events in Aberdeen, Anne Arundel County, Annapolis, Baltimore City, Gaithersburg, Greenbelt, Montgomery County (outside any municipality imposing the tax), Prince George's County (outside any municipality imposing the tax), and Takoma Park;

(c) Derived by nonprofit athletic organizations from admissions to athletic events in Anne Arundel County (outside the City of Annapolis);

(d) On admission charges if the additional tax of 5, 10, or 15 cents on free admission or reduced charge tickets is paid in Cecil County (outside any municipality, except North East, imposing the tax);

(e) Of a restaurant in Baltimore City and Hagerstown which provides for its patrons entertainment in the form of an individual roving performer who does not employ or is not dependent on amplified sound; and

(f) Of a nonprofit community swimming pool in Rockville;

(g) Derived from any activities in Caroline County (outside any municipality imposing the tax);

(h) Of the Town of Hampstead swimming pool;

(i) Derived by farmers from school tours of their facilities in Cecil County;

(j) Derived from Charles County owned and operated facilities;

(k) Derived from any sporting or athletic event held, sponsored, and operated by the Harford County Public School System or the Aberdeen Board of Parks and Recreation;

(l) Derived from any City of Gaithersburg municipal government operated or controlled functions, events, or activities, or upon the gross receipts derived from the operations or use of any municipal government facility;

(m) Derived from amounts charged for admission to a regional, amateur athletic tournament event in Prince George's County (outside any municipality imposing the tax) conducted under the auspices of a recognized amateur or intercollegiate association, excluding events which are part of a regular season schedule;

(n) Derived from the amounts charged for admission to an event in Prince George's County (outside any municipality imposing the tax) sanctioned by the United States Olympic Committee to select participants in the International Olympics or as part of the United States Olympic Festival;

(o) Derived from the amounts charged for farm recreational activities in Prince George's County (outside any municipality imposing the tax) which take place on the premises of working farms; and

(p) Derived from any activity in the Town of Hampstead subject to the sales and use tax.

(2) The additional tax of 5, 10 or 15 cents on free admissions or reduced charge tickets does not apply in Calvert County (outside any municipality imposing the tax), Hampstead, Perryville, Brunswick, Garrett County (outside any municipality, except Grantsville, imposing the tax), Aberdeen, Howard County, Chestertown, Rock Hall, Montgomery County (outside any municipality, except Chevy Chase (Section No. 4) and Gaithersburg, imposing the tax), Cheverly, Edmonston, Laurel, St. Mary's County (outside Leonardtown), Washington County (outside any municipality, except Boonsboro and Smithsburg, imposing the tax), Wicomico County (outside any municipality, except Fruitland, imposing the tax), and Snow Hill.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2708)
Administrative History: Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §2-103, Annotated Code of Maryland

03.06.03 Administrative and Procedural Regulations — Sales and Use, and Admissions and Amusement Taxes

COMAR 03.06.03.01 Owners, Lessors, and Operators of Places Where Amusements Are Conducted.

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.

Cross References

03.06.02.02B

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.02 Records.

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.

B. The records shall be adequate to distinguish taxable sales, purchases, or gross receipts from nontaxable sales, purchases, or gross receipts. This requires keeping all invoices, bills of lading, purchase orders, sale slips, cash register tapes, meter readings, invoices, contracts, tickets, billing slips, journals, ledgers, inventory records, bank records, and advertising and promotional literature.

C. In the event a vendor elects to assume or absorb all or part of the sales and use tax on any retail sale, the records shall also distinguish sales in which the vendor assumed or absorbed the tax from sales in which the vendor did not assume or absorb the tax.

D. Exempt Sales.

(1) If sales for resale are made, resale certificates obtained from the purchaser shall be retained. For sales and use tax purposes, if a sale to an exempt purchaser is made, an exemption number issued to the purchaser shall be a part of the sales record.

(2) For every sale of medical cannabis, as defined in COMAR 03.06.01.47, the qualifying patient or caregiver’s registration number shall be a part of the sales record.

E. Sales to contractors of material to be incorporated into exempt jobs shall be supported by written statements from the contractors, identifying the jobs and certifying that the materials are for incorporation into the jobs.

F. If a sale is subject to a multiple points of use certificate, the certificate and all applicable records obtained from the purchaser shall be retained by the vendor.

G. If a sale is subject to a multiple points of use certificate, the buyer shall retain records as they exist at the time of sale supporting:

(1) The apportionment reflecting the primary use location in the State; and

(2) The method of apportionment.

H. The taxpayer is required to make records available for inspection and examination by the Comptroller or authorized representative at any time during business hours.

I. If the taxpayer fails to keep the records required, the Comptroller may compute the taxes due by using a factor that the Comptroller develops by:

(1) A survey of the business of the person including any available records;

(2) A survey of other persons engaged in the same or similar business; or

(3) Other means.

J. The computation of the tax under §I of this regulation is presumptively correct.

Cross References

03.01.03.01

03.06.01.47D(1)(c)

03.06.01.47D(2)(b)

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.03 Returns.

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.

(2) A person deriving gross receipts subject to the admissions and amusement tax shall file with the Comptroller a report of those gross receipts, accompanied by payment of the tax due, by the 10th day of the succeeding calendar month.

B. Filing Bases.

(1) If the Comptroller determines from an application for a license, previous reporting history, or through audit that a taxpayer is expected to remit less than $100 per month in taxes, the Comptroller may assign a filing basis that is less frequent than monthly. Under those circumstances, the Comptroller may also specify a due date other than that specified in §A, above. In addition, vendors who do not normally make taxable sales subject to the sales and use tax or derive gross receipts subject to the admissions and amusement tax in each calendar month may be assigned a seasonal or other irregular filing basis as the Comptroller deems appropriate.

(2) A person assigned a filing basis which is other than monthly shall notify the Comptroller whenever the person has reason to believe that future tax payment obligations will average more than $100 per month.

(3) A person assigned a filing basis which is less frequent than four times per year, shall file with the Comptroller a supplemental return for any month other than the month or months for which scheduled returns are due, in which taxes due for that month exceed $100. This return, which is due by the due date set forth in §A, above, shall also encompass any previously unreported taxes accrued since the person's most recently filed return. Filing of this return does not affect a person's liability to file the next scheduled return.

C. The Comptroller shall mail appropriate returns to registrants who request them well in advance of due dates. The failure to receive a return from the Comptroller does not, however, alter a person's obligation to file on time. A person who has not received a return from the Comptroller far enough in advance of the due date to avoid a late filing shall request an additional form from the Comptroller or file a signed schedule providing the information normally required on a return, together with the taxes due, on or before the due date.

D. A person registered with the Comptroller for sales and use tax purposes and admissions and amusement tax purposes shall file returns in accordance with that person's filing schedule, even if taxes are not due.

E. Late Charges.

(1) Statutory late charges are applicable to a person who files a return without payment in full or after the due date specified for the return.

(2) The Comptroller is authorized to abate late charges for cause shown. The Comptroller shall consider a record of timely filing of returns as cause shown for abating late charges on one occurrence during any 12-month period, absent evidence of other noncompliance during this period. Abatements shall be made by the Comptroller without a request if qualification can be determined on an automated basis.

(3) A person whose late charges have been waived on the basis of a previous record of timely filing is expected to take whatever steps are necessary to file subsequent returns on time. A second abatement of late charges during any 12-month period may not be authorized in the absence of a clear showing of cause relating to that return alone. The fact that late charges might have been abated on the first late return, for reasons other than a previous good filing record, is not relevant to this determination.

Cross References

03.06.01.47C(2)

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.04 Refunds of Admissions and Amusement Tax.

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 03.01.01.04.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.05 Refunds of Sales and Use Tax.

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.

B. Special Provisions for Licensed Taxpayers.

(1) Refunds Up to $1,000.

(a) A licensed taxpayer who is entitled to a refund of not more than $1,000, but not to exceed the amount of tax to be paid with a current return, may request the refund by deducting the amount requested from the total tax due with any return, in the space provided on the return.

(b) A licensed taxpayer electing the method in §B(1)(a) of this regulation shall keep all records and documents relating to and supporting the request for a period of 4 years from the date of the return on which the request was made. If, within 4 years from the date of the return, the Comptroller determines that any portion of the refund taken with the return was improper, a deficiency assessment shall be levied, including penalty and interest, against the taxpayer for the improper amount.

(2) Refunds in Excess of $1,000.

(a) A licensed taxpayer who wishes to claim a refund in excess of $1,000, or in excess of the amount to be reported with a return, may not deduct the amount from the return, but may only file a claim for refund.

(b) If any portion of the claim in §B(2)(a) of this regulation is approved, the Comptroller may either issue a check for the amount approved or credit the licensed taxpayer's account, or do a combination of both. The amount of any credit in a licensed taxpayer's account, up to the amount due with a subsequent return, may be deducted from the taxpayer's remittance enclosed with that return.

(3) Cancelled and Returned Sales. If a licensed vendor has refunded the purchase price and tax to a customer for a cancelled sale, the vendor may deduct the amount of the purchase price refunded from the total amount reported as taxable sales on a return, and the amount of tax refunded from the total amount reported as tax collected on the return, provided the vendor keeps accurate records of the transaction.

C. Special Provisions for Requests for Refund of Sales and Use Tax Assumed or Absorbed by a Vendor.

(1) Subject to the provisions of §B of this regulation, a vendor who has assumed or absorbed sales and use tax on a retail sale or use may claim a refund of sales and use tax, penalty, or interest erroneously paid in excess of the amount properly and legally payable to the Comptroller.

(2) Records and documents relating to and supporting the request for refund of assumed or absorbed sales and use tax, penalty, or interest shall:

(a) Show that sales and use tax was separately stated from the sale price on any record of sale; and

(b) Conclusively demonstrate that the vendor paid the sales and use tax on behalf of the buyer.

Cross References

03.06.01.44B(3)

03.06.01.48F(4)

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.06 Revocation of Sales and Use Tax Licenses.

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.

B. The Comptroller shall schedule a hearing before taking any of the actions described in §A of this regulation. The hearing process is governed by COMAR 03.01.01.04.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

COMAR 03.06.03.07 Bad Debts.

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.

History

Administrative History: Effective date: January 1, 1990 (16:25 Md. R. 2709)
Administrative History: Regulation .02 amended effective August 19, 2013 (40:16 Md. R. 1341); March 2, 2026 (53:4 Md. R. 183)
Administrative History: Regulation .02D, H amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .03A amended effective October 1, 2003 (30:19 Md. R. 1329)
Administrative History: Regulation .03A, C amended effective August 21, 2023 (50:16 Md. R. 725)
Administrative History: Regulation .04D amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A amended effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .05A, C amended effective August 19, 2013 (40:16 Md. R. 1341)
Administrative History: Regulation .05B amended effective August 31, 1992 (19:17 Md. R. 1606)
Administrative History: Regulation .06 repealed and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulations .07 and .08 repealed effective August 6, 1990 (17:15 Md. R. 1853)
Administrative History: Regulation .09 recodified to be Regulation .07 effective August 20, 1990 (17:16 Md. R. 1990)
Administrative History: Regulations .08 and .09 adopted effective December 9, 1991 (18:24 Md. R. 2641)
Administrative History: Regulations .08 and .09 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Tax-General Article, §§2-102, 2-103, 11-104, and 11-245, Annotated Code of MarylandCh. 203, Acts of 2003

03.07.01 General Regulations

COMAR 03.07.01.01 Definition.

“Organization” means any labor organization of State employees and any association of State management officials or supervisors.

History

Administrative History: Effective date: August 26, 1985 (12:17 Md. 1700)
Administrative History: Recodified from COMAR 03.08.01 to 03.07.01, May 1991
Administrative History: Regulation .02A amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective January 1, 1999 (25:26 Md. R. 1919)
Administrative History: Regulation .02C amended effective September 10, 2007 (34:18 Md. R. 1579)
Authority: State Personnel and Pensions Article, §2-403, Annotated Code of Maryland

COMAR 03.07.01.02 Deduction of Organization Dues.

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.

B. The Central Payroll Bureau may not honor any request for an employee payroll deduction of organization dues unless the organization:

(1) Exists for purposes other than obtaining insurance;

(2) Serves the interest of the employees and the State as an employer, as certified by the Secretary of Budget and Management; and

(3) Was granted the dues deduction privilege before June 30, 1983, or has a minimum membership of 1,000 State employees who agree to the payroll deduction for organization dues.

C. Employees who are members of smaller organizations, that is, those with a potential field of membership of less than 1,000 State employees, may be permitted to have one deduction per employee for organization dues by the Central Payroll bureau provided that:

(1) The organization meets the criteria of §B(1) and (2) of this regulation; and

(2) Not less than 50 percent of the potential field of membership of the organization agree to the payroll deduction.

D. The Central Payroll Bureau shall impose no charges for the deducting and remitting of organization dues, so long as only one deduction is used per employee. With respect to any additional deductions that are requested by an organization on behalf of its employee members, the organization shall be required to pay a reasonable charge in an amount to be established by the Central Payroll Bureau. In establishing the amount of the charge, the Central Payroll Bureau shall take into account personnel, computer, and material costs.

E. The Central Payroll Bureau shall make a deduction for organization dues only if the net amount payable to the employee exceeds the amount of the dues deduction, after first taking into account all mandatory deductions and all other voluntary deductions having a higher priority in accordance with a schedule adopted by the Central Payroll Bureau.

F. If the Central Payroll Bureau deducts, amends, or cancels the dues deduction in accordance with the written request of the employee, the Central Payroll Bureau shall be held harmless by both the employee and the organization.

G. Disputes regarding the dues deduction shall be deemed to be disputes between the employee and the organization, and shall be resolved between them.

History

Administrative History: Effective date: August 26, 1985 (12:17 Md. 1700)
Administrative History: Recodified from COMAR 03.08.01 to 03.07.01, May 1991
Administrative History: Regulation .02A amended effective May 2, 2022 (49:9 Md. R. 529)
Administrative History: Regulation .02B amended effective January 1, 1999 (25:26 Md. R. 1919)
Administrative History: Regulation .02C amended effective September 10, 2007 (34:18 Md. R. 1579)
Authority: State Personnel and Pensions Article, §2-403, Annotated Code of Maryland

03.08.01 General Regulations

COMAR 03.08.01.01 Definitions.

A. For purposes of the new tire fee and the tire recycling fee, the following terms have the meaning indicated.

B. Terms Defined.

(1) “First sale” means a sale of a new tire that is not a sale to a wholesaler or out-of-state retailer.

(2) “New Tire Fee” means the fee imposed under the Transportation Article, §22-421, Annotated Code of Maryland.

(3) “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;

(d) Machinery which is similar to the vehicles, trailers, or farm implements, in §B(1)(a)—(c) of this regulation.

(4) “Tire dealer” means a person who sells new tires to:

(a) A seller of tires in the State that is not a tire wholesaler; or

(b) A consumer of a tire on which a recycling fee has not been paid.

(5) “Tire recycling fee” means the fee imposed under Environment Article, §9-228, Annotated Code of Maryland.

(6) Tire Wholesaler.

(a) “Tire wholesaler” means a person who transfers tires to a person who is not a consumer.

(b) “Tire wholesaler” does not mean a person who transfers a minimal number of tires on an irregular and noncontinuous basis.

History

Administrative History: Effective date: March 30, 1992 (19:6 Md. R. 670)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland

COMAR 03.08.01.02 Tire Wholesaler Certificate.

A. A tire dealer does not pay the new tire fees or the tire recycling fees on tires sold to a tire wholesaler. If a tire dealer does not know, or cannot ascertain, whether a buyer is a tire wholesaler, the tire dealer should request a written statement from the buyer certifying that the buyer is a tire wholesaler.

B. Form of Certificate. A particular form for the certificate is not required, but it shall:

(1) Set forth the buyer's name and address;

(2) Contain the buyer's new tire fee or recycling fee account number; and

(3) Be signed by the buyer or an authorized representative of the buyer.

C. A tire dealer is not required to obtain a certificate for each subsequent purchase by a tire wholesaler.

D. Notwithstanding the provision in Regulation .03 of this chapter, a tire dealer shall keep a certificate for a period of 4 years after the last sale upon which the tire dealer relies upon the certificate to avoid the payment of the new tire fee or the tire recycling fee.

E. A certificate does not relieve a tire dealer from paying new tire fees or tire recycling fees unless the certificate is accepted in good faith. A tire dealer who knows or should know that a buyer is not a tire wholesaler is required to pay the fees on tires sold to that buyer without regard to any certificate which that buyer may provide.

F. Buyers of tires who are not tire wholesalers do not have the option of buying tires free of new tire fees or tire recycling fees and paying the fees directly to the Comptroller.

History

Administrative History: Effective date: March 30, 1992 (19:6 Md. R. 670)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland

COMAR 03.08.01.03 Records.

A. A seller of new tires in the State 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 the sale of new tires in the State.

B. The records shall be adequate to distinguish a first sale of a new tire in the State by a tire dealer from all other sales of new tires in the State. This requires keeping all invoices, bills of lading, purchase orders, sales slips, cash register tapes, invoices, contracts, billing slips, journals, ledgers, inventory records, bank records, and tire wholesaler certificates upon which the dealer has relied.

C. A seller of new tires in the State is required to make records available for inspection and examination by the Comptroller or authorized representative at any time during business hours.

D. If a seller of new tires in the State fails to keep the records required, the Comptroller may compute any new tire fees or tire recycling fees which are due by using a factor that the Comptroller develops by:

(1) A survey of the business of the seller including any available records;

(2) A survey of other sellers of new tires engaged in the same or similar business; or

(3) Other means.

E. If the seller of new tires in the State fails to keep the records required, the computation of the new tire fee and the tire recycling fee under § D of this regulation is presumptively correct.

Cross References

03.08.01.02D

History

Administrative History: Effective date: March 30, 1992 (19:6 Md. R. 670)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland

COMAR 03.08.01.04 Returns.

A. Filing Requirements. A person who is responsible for paying the new tire fee or the tire recycling fee on tires sold during the course of a month shall file with the Comptroller a return reporting those sales, accompanied by payment of the new tire fee and the tire recycling fee, by the 21st day of the succeeding calendar month.

B. Filing Basis.

(1) If the Comptroller determines from an application for a new tire fee account or tire recycling fee account, previous reporting history, or through audit that a person subject to the tire recycling fee and new tire fee is expected to remit less than $750 per month in total fees, the Comptroller may assign that person a filing basis that is less frequent than monthly.

(2) A person assigned a filing basis which is other than monthly shall notify the Comptroller whenever that person has reason to believe that future new tire fee or tire recycling fee payment obligations will average more than $750 in total fees per month.

(3) A person assigned a filing basis which is less frequent than four times per year, shall file with the Comptroller a supplemental return for any month, other than the month or months for which scheduled returns are due, in which fees due for that month exceed $750. This return, which is due by the due date set forth in § A of this regulation, shall also encompass any previously unreported fees accrued since the person's most recently filed return. Filing of this return does not affect a person's liability to file the next scheduled return.

C. The Comptroller shall make the tire fee return available to registrants, either electronically or by mail, well in advance of due dates. The failure to receive a return from the Comptroller does not, however, alter a person's obligation to file on time. A person who has not received a return from the Comptroller far enough in advance of the due date to avoid a late filing shall request an additional form from the Comptroller or file a signed schedule providing the information normally required on a return, together with the fees due, on or before the due date.

D. A person registered with the Comptroller for the new tire fee or the tire recycling fee shall file returns in accordance with that person's filing schedule, even if fees are not due.

E. Late Charges.

(1) Statutory late charges, as provided in the Tax-General Article, § 13-601(a), 13-604, 13-701(a), and 13-708, Annotated Code of Maryland, are applicable to a person who files a return without payment in full or after the due date specified for the return.

History

Administrative History: Effective date: March 30, 1992 (19:6 Md. R. 670)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland

COMAR 03.08.01.05 Appeals.

A person may appeal an assessment by applying for a hearing. The hearing process is governed by COMAR 03.01.01.04.

History

Administrative History: Effective date: March 30, 1992 (19:6 Md. R. 670)
Administrative History: Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529), March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .02 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .03D, E amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .04 amended effective March 16, 2026 (53:5 Md. R. 243)
Administrative History: Regulation .05 repealed and new Regulation .05 adopted effective January 14, 1999 (26:1 Md. R. 22)
Administrative History: Regulation .06 repealed effective January 14, 1999 (26:1 Md. R. 22)
Authority: Environment Article, §9-228; Transportation Article, §22-421, Annotated Code of Maryland

03.09.01 General Regulations

COMAR 03.09.01.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Biennial” means once every 2 fiscal years.

(2) “Fees” means payment asked or given for services rendered.

(3) “Function” means a definable or specific work activity.

(4) “Port tariff” means the published list of approved fees and charges issued by the Maryland Port Administration.

(5) “Service” means work done or completed for which the fee or user charge was derived.

(6) “Unit of State government” means any administration, agency, association, authority, board, bureau, college, commission, council, foundation, fund, department, institute, public corporation, service, trust, university, or other unit of the Executive, Judicial, or Legislative branches of the State government and includes any subunit within any of these units.

(7) “Up-to-date data” means the accumulation and reporting of fees and user charge data for the most recent fiscal year closed as of June 30.

(8) “User charges” generally means fees directly associated with work performed and beneficial to a specific requestor and not to the public at large.

History

Administrative History: Effective date: August 28, 1995 (22:17 Md. R. 1316)
Authority: State Finance and Procurement Article, §2-107, Annotated Code of Maryland

COMAR 03.09.01.02 Reports.

A. A unit of State government that imposes fees or user charges of any kind shall accumulate and report up-to-date data to the Comptroller as specified by this regulation. The data accumulated shall be reported:

(1) In the format prescribed by the Comptroller; and

(2) To the Comptroller's General Accounting Division once every 2 fiscal years.

B. The format prescribed to report up-to-date data is contained in the biennial reporting instructions distributed to each unit of State government by the Comptroller's General Accounting Division. These instructions are distributed in June of each even calendar year and shall be used by the unit of State government to report up-to-date fees and user charges for the even fiscal year ending June 30.

C. Each unit of State government is responsible for providing the Comptroller with up-to-date data not later than August 15 of each even calendar year.

D. From the up-to-date data so reported, the Comptroller shall prepare a Fees and User Charges Biennial Report.

E. The Fees and User Charges Biennial Report shall contain, for each fee and user charge, the description of services or functions provided and a comparison of the actual revenue generated and total costs of providing the service or function.

F. Data required for the Maryland Port Administration of the Department of Transportation shall be the data included in the port tariff.

G. The Maryland Aviation Administration and the Maryland Port Administration shall disclose aggregate information on fees and costs if the disclosure does not include information that is proprietary in nature.

H. A unit of State government which collects fees or user charges that may contain privileged or proprietary information may aggregate or standardize the information submitted as needed to preserve the sensitive nature of the information.

History

Administrative History: Effective date: August 28, 1995 (22:17 Md. R. 1316)
Authority: State Finance and Procurement Article, §2-107, Annotated Code of Maryland

03.10.01 Slot Machines for Nonprofit Organizations

COMAR 03.10.01.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) Charity.

(a) “Charity” means a charitable organization that:

(i) Is or holds itself out to be a benevolent, educational, philanthropic, humane, patriotic, religious, or eleemosynary organization and solicits or obtains contributions solicited from the public for charitable purposes; and

(ii) Is in possession of an effective Internal Revenue Service determination letter evidencing the organization’s charitable status under §501(c) of the Internal Revenue Code.

(b) “Charity” includes a chapter, branch, area, office, or similar affiliate soliciting contributions within the State of Maryland for a charitable organization which has its principal place of business outside the State.

(c) “Charity” does not include a political party, political committee, political club, or an agency of the State government, or of a political subdivision.

(d) “Charity” does not include an organization licensed to operate slot machines at any time during the reporting year or an affiliate, a subordinate, an auxiliary unit, or a society related to the organization licensed to operate slot machines.

(2) “Eligible organization” has the meaning stated in Criminal Law Article, §12-304(a), Annotated Code of Maryland.

(3) “Fraternal organization” means an organization in possession of an effective Internal Revenue Service determination letter evidencing the organization’s exempt status under §501(c)(8) or (10) of the Internal Revenue Code.

(4) “Religious organization” means a nonprofit organization which is organized and operated exclusively for religious purposes and is in possession of an effective Internal Revenue Service determination letter evidencing the organization’s exempt status under §501(c)(3) of the Internal Revenue Code.

(5) “Reporting year” means July 1 through June 30.

(6) “Slot machine” has the meaning stated in Criminal Law Article, §12-301, Annotated Code of Maryland.

(7) War Veterans’ Organization.

(a) “War veterans’ organization” means an organization in possession of an effective Internal Revenue Service determination letter evidencing the organization’s exempt status under §501(c)(4) or (19) of the Internal Revenue Code.

(b) “War veterans’ organization” does not include an auxiliary unit or a society of a war veterans’ organization, or a trust or foundation for a veterans’ organization.

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.10.01.02 License Requirements.

A. An eligible organization shall submit an application to the Comptroller for an initial license or renewal license for each slot machine it proposes to operate.

B. Each license application, whether initial or renewal, shall:

(1) Satisfy all requirements set forth in the application as provided by the Comptroller;

(2) Be signed by a principal officer of the organization applying for the license under penalty of perjury, as provided by Criminal Law Article, Title 9, Subtitle 1, Annotated Code of Maryland; and

(3) Include a license fee, the amount of which shall be determined by the Comptroller for the reporting year.

C. An eligible organization may submit one application for licenses for up to five slot machines.

D. A licensee shall promptly notify and amend the license application upon the principal officer’s separation from the licensed organization. The amended license application shall be signed by a principal officer of the organization under penalty of perjury, as provided by Criminal Law Article, Title 9, Subtitle 1, Annotated Code of Maryland.

E. A license is renewed annually on or before June 30 of each year. The license renewal fee shall be determined by the Comptroller.

F. A license is not transferrable.

G. A licensee is subject to:

(1) The requirements of Criminal Law Article, §12-305(a), Annotated Code of Maryland;

(2) The operation requirements under Regulation .03 of this chapter;

(3) The annual report and record-keeping requirements under Regulation .04 of this chapter; and

(4) The inspection authority under Regulation .05 of this chapter.

H. The Comptroller may suspend or revoke the license for each slot machine of a licensee if a licensee violates any regulation of this chapter.

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.10.01.03 Operation Requirements.

A. License Sticker.

(1) Each slot machine shall have a valid license sticker issued by the Comptroller affixed to the machine.

(2) A renewed license sticker must be affixed to a slot machine on or before July 1 of the license’s reporting year.

B. A licensee shall immediately report to the Comptroller:

(1) Information about any slot machine’s meter or counter that is not operational, is in need of repair, or is not repairable;

(2) Subject to Criminal Law Article, §12-307, Annotated Code of Maryland, any transfer of a slot machine and the reason for the transfer; or

(3) Physical loss of a slot machine or monies from a slot machine.

C. A licensee shall notify the Comptroller of any repair of a slot machine that may affect any meter reading of the slot machine prior to the initiation of such repair.

D. A licensee must:

(1) Record and make available for inspection weekly meter readings of any electrical and mechanical meter which records the coin-in, coin-out, and jackpot of every licensed slot machine; and

(2) Maintain a maintenance log for each licensed slot machine.

E. Tamperproof Meter or Counter.

(1) A slot machine must have a tamperproof meter or counter.

(2) Before a licensed slot machine may be operated, all meter or counter components, electrical or mechanical, must be sealed in a manner approved by the Comptroller.

F. Only members or guests of a licensee may play a slot machine.

Cross References

03.10.01.02G(2)

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.10.01.04 Annual Report and Record-Keeping Requirements.

A. Annual Report.

(1) On or before August 1 of each year, a licensee shall file an annual report with the Comptroller for the preceding reporting year.

(2) The annual report shall be submitted by mail or electronically in a form approved by the Comptroller.

(3) Charitable Disbursements.

(a) The annual report shall show that the licensee has made and met the charitable disbursement requirement under Criminal Law Article, §12-304(c), Annotated Code of Maryland, on or before the due date of the report.

(b) Information regarding each charitable disbursement shall include the name and address of the charitable organization receiving the disbursement, the charitable organization’s federal employer identification number, and a copy of a receipt from or a cancelled check to the charitable organization receiving the disbursement identifying the date and the amount of the disbursement.

(4) Filing Requirements.

(a) If a licensee fails to file a full and complete annual report by August 1, the Comptroller shall mail a notice within 30 days demanding that the report be filed within 10 days of the date on the notice.

(b) The Comptroller may suspend or revoke the license of each slot machine licensed to the licensee for a licensee’s failure to file a complete annual report.

B. Audits.

(1) The Comptroller may examine or audit an annual report filed by a licensee.

(2) To determine whether an annual report is correct or otherwise to enforce this chapter, the Comptroller may:

(a) Examine any records, data, or other documents that may support the information included in the annual report;

(b) Conduct an investigation; and

C. Record-Keeping Requirements.

(1) A licensee shall keep the records substantiating the information required for the annual report for a period of 4 years or for a shorter time as determined by the Comptroller.

(2) A licensee shall make the records available for inspection and examination by the Comptroller at any time during business hours.

(3) A licensee must keep a separate accounting of proceeds and disbursements from its slot machines.

(4) Except as otherwise provided in this regulation, a licensee shall comply with the record-keeping requirements of COMAR 03.01.03.

Cross References

03.10.01.02G(3)

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.10.01.05 Inspections.

A. The Comptroller, or the Comptroller’s duly authorized designee, shall be fully authorized to inspect and search, without warrant, at reasonable hours, any place of business in which slot machines are authorized to be kept and operated by a licensee.

B. If the Comptroller, or the Comptroller’s duly authorized designee, finds during an inspection or investigation that the operation of a slot machine may be in violation of Criminal Law Article, Title 12, Subtitle 3, Annotated Code of Maryland, or a regulation in this chapter, the Comptroller may seal the slot machine rendering it inoperable, subject to the hearing requirements under Regulation .06 of this chapter. Only the Comptroller, or the Comptroller’s duly authorized designee, may remove the seal from a slot machine.

C. The Comptroller may suspend or revoke the license of any licensed slot machine if the seal placed on a slot machine is removed by someone other than the Comptroller or the Comptroller’s duly authorized designee.

Cross References

03.10.01.02G(4)

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.10.01.06 Hearings and Appeals.

Except as provided in this chapter, the Comptroller shall follow the hearings and appeals procedure set forth in COMAR 03.01.01.04 and .05 before a denial, suspension, or revocation of a license is issued under Criminal Law Article, §12-304, Annotated Code of Maryland.

Cross References

03.10.01.05B

History

Administrative History: Effective date: November 12, 2012 (39:22 Md. R. 1428)
Authority: Criminal Law Article, Article, §12-304, Annotated Code of Maryland; Ch.315, Acts of 2011, and Chs. 8 and 9, Acts of 2012

COMAR 03.11.01 Fantasy Sports Competition Regulations [Repealed]

History

Administrative History: Effective date: January 2, 2017 (43:26 Md. R. 1443)
Administrative History: ——————
Administrative History: Regulations .01—.14 repealed effective November 2, 2020 (47:22 Md. R. 936)

03.12.01 General Regulations

COMAR 03.12.01.01 Definitions.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) “Access” means the transmittal, display, embedding, or other availability to a user for viewing or interaction.

(2) “Device” means any medium through which digital advertising services may be accessed, including stationary or portable computing devices, tablets, phones, and smart devices.

(3) Digital Advertising Services.

(a) “Digital advertising services” means advertising services on a digital interface that are:

(i) Programmatic; and

(ii) Visually conveyed.

(b) “Digital advertising services” includes advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services; and

(i) Advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity or news media entity as defined in Tax-General Article, §7.5-101, Annotated Code of Maryland;

(ii) Any advertising services that are not programmatic; or

(iii) Any advertising services that are not visually conveyed.

(4) Digital interface.

(a) “Digital interface” means any type of software, including a website, part of a website, or application, that a user is able to access; and

(b) Can be accessed or conveyed either on or off the Internet.

(5) “Location” means the actual, physical location of a digital interface when a digital advertising service is accessed by a user.

(6) “Other comparable advertising services” includes the following digital advertising services:

(a) Display advertising;

(b) Internet programmatic video advertising;

(c) Multichannel video programming distributor advertising conveyed via cable television, satellite television, or a digital fiber-optic distribution system;

(d) Advertising on social media;

(e) Native advertising; and

(f) Incentivized or rewarded advertising.

(7) Programmatic.

(a) “Programmatic” means capable of automating advertising services.

(b) Programmatic digital advertising services may be sold in real time by employing technology that uses computer- or software-driven workflow or machine learning algorithms to deliver advertisements to users based on advertiser-defined parameters, including precise user targeting data such as user:

(i) Geographic locations;

(ii) Types of devices;

(iii) Recent online search behaviors;

(iv) Browsing history;

(v) Shopping history;

(vi) Purchase history; and

(vii) Biographical and other information compiled in databases.

(8) “User” means an individual or any other person who accesses a digital interface with a device.

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

COMAR 03.12.01.02 Revenues Derived from Digital Advertising Services in the State.

A. Revenues from digital advertising services are derived in the State when any portion of those services are accessed through a device located within the State. Sourcing of digital advertising revenues to the State is based upon the portion of those devices located within the State.

B. The amount of digital advertising gross revenue attributable to the State shall be computed as follows:

(1) An apportionment factor shall be developed as a fraction, where the numerator is the number of devices that have accessed the digital advertising services from a location in the State, and the denominator is the number of devices that have accessed the digital advertising services from any location.

(2) Devices whose location are indeterminate shall be excluded from both the numerator and denominator of the apportionment factor, without any adjustment to the amount of revenue to be apportioned.

(3) The developed apportionment factor shall be applied to the digital advertising gross revenue received by the taxpayer to compute the digital advertising gross revenue attributable to the State.

Example 1: Company A receives $100 in gross revenue attributable to digital advertising services. These services are accessed by 1000 devices worldwide, all of which have an identifiable location. Of these devices, 500 are located outside the United States and 500 are within the United States, 10 of which are in the State. Company A would have $1 (10/1000 x $100) of digital advertising gross revenues derived from the State.

Example 2: Company B receives $100 in gross revenue attributable to digital advertising services. These services are accessed by 1000 devices worldwide, 500 of which have an identifiable location. Of those, 400 are located outside the United States and 100 are within the United States, 10 of which are in the State. Company B would have $2 (10/500 x $100) of digital advertising gross revenues derived from the State.

C. Determining the Location of a Device.

(1) The location of a device shall be determined by the taxpayer using the totality of the data within their possession or control, including both technical information and nontechnical information included in the contract for digital advertising services.

(2) Each taxpayer shall use the information within their possession or control which most reliably identifies a device’s location.

(3) Technical information which may be used to determine a device’s location includes, but is not limited to:

(a) Internet protocol;

(b) Geolocation data;

(d) Cookies;

(e) Industry standard metrics; or

(f) Any other comparable information.

D. The location of each device shall be determined by a totality of the facts and circumstances to be:

(1) Within the State;

(2) Not within the State, but within the United States;

(3) Not within the United States; or

(4) Indeterminate.

Cross References

03.12.01.03B

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

COMAR 03.12.01.03 Revenues Derived from the United States.

A. Revenues from digital advertising services are derived in the United States when any portion of those services are accessed by devices within the United States. In determining the location of devices in this section, taxpayers shall use a method consistent with their determination of revenues derived from the State.

B. Taxpayers will determine the location of a device using the totality of the data within their possession or control, as described in Regulation .02 of this chapter.

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

COMAR 03.12.01.04 Computation of Digital Advertising Gross Revenues Tax in Year of a Rate Change.

Unless an act that changes the digital advertising gross revenues tax rate provides otherwise, if the rate changes on a date other than January 1, a person shall compute the digital advertising gross revenues tax using the tax rate that applies to each part of the year.

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

COMAR 03.12.01.05 Digital Advertising Gross Revenues Tax returns and Declarations.

A. Each person required under Tax-General Article, Title 7.5, Annotated Code of Maryland, to file a digital advertising gross revenues tax return or estimated digital advertising gross revenues tax declaration or return shall file a return or declaration with the Comptroller, whether or not:

(1) The person owes digital advertising gross revenues tax; or

(2) The Comptroller sends the person a form or otherwise requests that the return or declaration be filed.

B. Each digital advertising gross revenues tax return and estimated digital advertising gross revenues tax declaration and return shall be:

(1) Signed in the same manner required for the signing of a federal return under §§6061—6064 of the Internal Revenue Code; and

(2) Made under oath.

C. To properly identify persons listed in a return or other document, a person shall include in the document the taxpayer identification, Federal Employer Identification, or other identifying number that the Comptroller requires:

(1) Of the person required to file the return or document; and

(2) Of the person on whose behalf the return or document is filed.

D. Each person required to file a digital advertising gross revenues return or estimated digital advertising gross revenues tax declaration or return shall:

(1) Comply with the regulations of the Comptroller;

(2) Keep the records that the Comptroller requires; and

(3) Attach to a digital advertising gross revenues return or otherwise file with the Comptroller any records or statements that the Comptroller requires.

E. The Comptroller shall provide that a digital advertising gross revenues tax return may be completed using whole dollar amounts instead of expressing amounts in exact dollars and cents by:

(1) Disregarding a fractional part of a dollar less than 50 cents; and

(2) Increasing to a dollar a fractional part of a dollar of at least 50 cents.

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland

COMAR 03.12.01.06 Digital Advertising Gross Revenues Declaration of Estimated Tax.

Each person that reasonably expects estimated digital advertising gross revenues tax for a calendar year to exceed $1,000,000 shall file a declaration of estimated digital advertising gross revenues tax in the form and manner prescribed by the Comptroller.

History

Administrative History: Effective date: December 13, 2021 (48:25 Md. R. 1079)
Administrative History: Regulation .01B amended effective March 2, 2026 (53:4 Md. R. 183)
Authority: Tax-General Article, §§2-102, 2-103, and 7.5-102, Annotated Code of Maryland