Section 11-405 - Collection exception - For sales through vending machines.
§ 11-405. Collection exception - For sales through vending machines.
A vendor who sells tangible personal property or a taxable service through a vending or other self-service machine:
(1) shall pay the sales and use tax to the Comptroller; and
(2) may not collect the sales and use tax from the buyer as a separately stated item.
[An. Code 1957, art. 81, §§ 329, 381; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 2.]