§17–1902.

This subtitle does not apply to: (1) the sale or offering for sale of newspapers, magazines, paper cups, paper or cloth towels, soap, toilet seat covers, postage stamps, or sanitary napkins; (2) the sale or offering for sale of merchandise through a bulk vending machine as defined in § 11–201.1 of the Tax – General Article; or (3) the sale of tobacco products through a vending machine under Title 16, Subtitle 3A of this article.