§ 11-220. Sales to State or political subdivisions
West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021
Effective: May 30, 2021
MD Code, Tax - General, § 11-220
§ 11-220. Sales to State or political subdivisions
(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State.
(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.
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