Maryland Electronic Commerce Taxation

Statutes

• Maryland State Law Section 60-210 Internet access fees.
• Maryland Code § 11-120(a) Internet service providers, nexus, software.

• Quotron Systems, Inc. v. Comptroller (Md. Ct. App. 1980) (Monthly bills for a computer information service and associated hardware were services not subject to the sales tax).
• Comptroller of the Currency v.Equitable Trust Company (Md. Ct. App. 1983) (Software transmitted electronically is intangible and not subject to tax).

• Vertex Inc. Tax Cybrary - Maryland