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

What is included within a vendor's premises?

A vendor's premises include property owned or controlled by the vendor and made available primarily for the use of patrons. If a public market provides eating facilities for the use of any vendors in the market:

  • Food vendors who conduct substantial grocery or market businesses are required to collect the tax on sales of food intended for consumption at these facilities.
  • Other food vendors in the market are required to collect the tax on all their sales.
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