§ 11-215. Publications and printed material
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 11-215
§ 11-215. Publications and printed material
(a) The sales and use tax does not apply to a sale of photographic material for use in the production of an item that is used in:
(b)(1) The sales and use tax does not apply to a sale of art works, electros, electrotypes, hand or machine compositions, lithographic plates or negatives, mats, photoengravings, stereotypes, or typographies:
(c)(1) The sales and use tax does not apply to the printing and sale of newspapers that are distributed by the publisher at no charge.
(d) The sales and use tax does not apply to:
(1) a sale of direct mail advertising literature and mail order catalogues that will be distributed outside the State, and a sale of computerized mailing lists to the extent used for the purpose of providing addresses to which direct mail advertising literature and mail order catalogues will be distributed outside the State; or
Credits
Added as Tax-General § 11-214 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-215 by Acts 1988, c. 337, § 1. Amended by Acts 1989, c. 579; Acts 1990, c. 301; Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1995, c. 151, § 1, eff. July 1, 1995; Acts 1998, c. 21, § 1, eff. April 14, 1998.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-215, MD TAX GENERAL § 11-215
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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