Md. Code Ann., Tax-Gen. § 11-220
Sales to State or political subdivisions
Effective May 30, 2021Added 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.State of Maryland
- (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.
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.