Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Bulk Vending Machine Sales

Merchandise sold through a bulk vending machine for a taxable price of 75 cents or less is exempt from the Maryland sales tax.

"Bulk vending machine" means a vending machine that contains unsorted merchandise. When a coin is inserted in a bulk vending machine, the merchandise is dispensed in approximately equal portions at random without selection by the customer.