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§ 11-235. Commercial or industrial buildings owned by a common ownership community or retiremen...

West's Annotated Code of MarylandTax-GeneralEffective: April 30, 2019

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: April 30, 2019
MD Code, Tax - General, § 11-235
§ 11-235. Commercial or industrial buildings owned by a common ownership community or retirement community
Currentness
In general
(a) The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:
(1) classrooms;
(2) dining;
(3) exercise;
(4) food preparation or cooking;
(5) meetings or gatherings;
(6) offices used by the common ownership community for management of the community;
(7) recreation;
(8) security;
(9) sports;
(10) storage; or
(11) any other common use.
Application
(b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.

Credits

Added by Acts 2019, c. 293, § 1, eff. April 30, 2019.
MD Code, Tax - General, § 11-235, MD TAX GENERAL § 11-235
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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