“The State is generally exempt from federal excise taxes, Maryland sales and use taxes, District of Columbia sales taxes, and transportation taxes. Exemption certificates shall be completed upon request. Where a contractor is required to furnish and install material in the construction or improvement of real property in performance of a contract, the Contractor shall pay the Maryland sales tax and the exemption does not apply.”

Authority: Election Law Article, §§14-101—14-108; General Provisions Article, §§5-502—5-503; State Finance and Procurement Article, §§12-101, 13-217—13-219, 13-221, 15-226, 16-202, 17-401, and 17-402; Annotated Code of Maryland; Ch. 630, Acts of 2017

Effective date: July 1, 1981 (8:13 Md. R. II-5)

Chapter recodified from COMAR 21.07.04 to 21.07.03 and revised effective January 9, 1989 (15:27 Md. R. 3138)

Regulation .01 recodified to Regulation .01-1 and new Regulation .01 adopted effective January 26, 1998 (25:2 Md. R. 79)

Regulation .01 amended effective June 29, 2020 (47:13 Md. R. 643)

Regulation .05 amended effective October 2, 2000 (27:19 Md. R. 1730); July 9, 2001 (28:13 Md. R. 1216)

Regulation .06 amended effective December 25, 2000 (27:25 Md. R. 2284); March 3, 2025 (52:4 Md. R. 221)

Regulation .07 amended effective March 11, 2019 (46:5 Md. R. 310)

Regulation .08 amended effective January 26, 1998 (25:2 Md. R. 79) December 25, 2000 (27:25 Md. R. 2284); March 11, 2019 (46:5 Md. R. 310)

Regulation .09 amended effective August 2, 1993 (20:15 Md. R. 1221)

Regulations .14 and .15 amended effective November 22, 1993 (20:23 Md. R. 1806)

Regulation .20 amended effective August 2, 1993 (20:15 Md. R. 1221)

Regulation .22 amended effective August 2, 1993 (20:15 Md. R. 1221)

Regulation .22 repealed effective November 20, 1994 (21:23 Md. R. 1936)

Regulation .25 adopted effective October 1, 1990 (17:19 Md. R. 2322)

Regulation .26 adopted as an emergency provision effective August 8, 1997 (24:18 Md. R. 1294); emergency status rescinded effective October 16, 1997 (24:23 Md. R. 1608)

Regulation .26 adopted effective April 7, 2008 (35:7 Md. R. 751)

Regulation .26A amended effective March 3, 2025 (52:4 Md. R. 221)

Regulation .26C amended effective March 5, 2012 (39:4 Md. R. 338)

Regulation .27 adopted effective September 18, 2023 (50:18 Md. R. 800)

Regulation .27 amended effective March 3, 2025 (52:4 Md. R. 221)