General
Food Retailer
An entity selling food at retail, including large grocery stores (15,000+ sq ft).
Definitions (2)
An entity that sells food at retail, including grocery stores. The law specifically applies to large food retailers (15,000+ square feet) and third-party food delivery service providers.
A food retailer, under this Act, is defined as a merchant operating a business establishment with a minimum area of 15,000 square feet. These establishments primarily engage in the sale of food items that are exempt from Maryland sales and use tax.