§ 11-224

Md. Code Ann., Tax-Gen. § 11-224

Water delivered through pipes or conduits

Effective Jan 1, 1989Added as Tax-General § 11-223 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-224 by Acts 1988, c. 337, § 1, eff. Jan. 1, 1989.State of Maryland

The sales and use tax does not apply to a sale of water that is delivered to the buyer through pipes or conduits.

Added as Tax-General § 11-223 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-224 by Acts 1988, c. 337, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 326, 375.