Home Table of Contents

§ 11-220. Sales to State or political subdivisions

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-220
§ 11-220. Sales to State or political subdivisions
Exemption
(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State.
Construction, repair, or alteration of real property
(b) The exemption under subsection (a) of this section may not be construed to exempt any sale of tangible personal property, a digital code, or a digital product, otherwise taxable under this title, to a contractor to be used under a contract with the State or a political subdivision of the State for construction, repair, or alteration of real property.

Credits

Added as Tax-General § 11-219 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-220 by Acts 1988, c. 337, § 1. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-220, MD TAX GENERAL § 11-220
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document