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§ 11-231. Transient guests at dormitories or other lodging facilities

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2010

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: July 1, 2010
MD Code, Tax - General, § 11-231
§ 11-231. Transient guests at dormitories or other lodging facilities
The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1) is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus;
(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3) does not offer lodging services to the general public.

Credits

Added by Acts 2010, c. 706, § 1, eff. July 1, 2010.
MD Code, Tax - General, § 11-231, MD TAX GENERAL § 11-231
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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