Maryland Statutes
Subtitle 2 - Exemptions
Section 11-235 - Cleaning Commercial or Industrial Building Owned by Common Ownership Community or Retirement Community

(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.
    (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.

Structure Maryland Statutes