Md. Code Regs. 03.06.01.02

Current through Register Vol. 51, No. 25, December 13, 2024

Section 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.

Md. Code Regs. 03.06.01.02

Regulations .02 August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)
Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)