§ 11-222. Equipment for performing government contract
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 11-222
§ 11-222. Equipment for performing government contract
The sales and use tax does not apply to a sale of deliverable end item testing equipment that is used to perform a contract for the United States Department of Defense and that, under the terms of the contract, is to be transferred to the federal government, if the contract is awarded as a result of a bid submitted after June 1, 1986.
Credits
Added as Tax-General § 11-221 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-222 by Acts 1988, c. 337, § 1.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-222, MD TAX GENERAL § 11-222
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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