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Section 11-201 - Agricultural Purposes and Products - (a) The sales and use tax does not apply to...
Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine - (a) In this section, “bulk vending machine” means a vending...
Section 11-204 - Exempt Charitable or Nonprofit Sales - (a) The sales and use tax does not apply to:...
Section 11-205 - Flags - The sales and use tax does not apply to a...
Section 11-206 - Food - (a) (1) In this section the following words have the...
Section 11-207 - Fuel - (a) The sales and use tax does not apply to:...
Section 11-208 - Interstate or Foreign Commerce or Use in Another State - (a) The sales and use tax does not apply to:...
Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property - (a) The sales and use tax does not apply to...
Section 11-210 - Machinery and Equipment - (a) The sales and use tax does not apply to...
Section 11-211 - Medicine and Medical Supplies; Medical Records; Health and Physical Aids; Hygienic Aids - (a) The sales and use tax does not apply to:...
Section 11-212 - Mining Purpose - The sales and use tax does not apply to a...
Section 11-213 - Mobile Homes - Except for the first retail sale of the manufactured home,...
Section 11-214 - Nonresident Property - The sales and use tax does not apply to use...
Section 11-214.1 - Precious Metal Bullion and Coins - (a) In this section: (1) “precious metal bullion or coins”...
Section 11-215 - Printing Use and Publications - (a) The sales and use tax does not apply to...
Section 11-216 - Property for Use in Another State - (a) The sales and use tax does not apply to:...
Section 11-217 - Research and Development Purpose - (a) (1) In this section, “research and development” means: (i)...
Section 11-218 - Seafood Harvesting Purposes - The sales and use tax does not apply to a...
Section 11-219 - Services - (a) The sales and use tax does not apply to...
Section 11-220 - State or Political Subdivision - (a) The sales and use tax does not apply to...
Section 11-221 - Taxation by Other Law - (a) The sales and use tax does not apply to:...
Section 11-222 - Testing Equipment - The sales and use tax does not apply to a...
Section 11-223 - Transportation Services - The sales and use tax does not apply to a...
Section 11-224 - Water - The sales and use tax does not apply to a...
Section 11-225 - Computer Programs - (a) In this section, “computer program” means a set of...
Section 11-226 - Appliances Meeting Certain Efficiency Requirements - (a) (1) In this subsection, “Energy Star product” means an...
Section 11-227 - Property or Service Used Directly in Film Production Activity - (a) (1) In this section the following words have the...
Section 11-228 - Tax-Free Period - (a) In this section, “accessory items” includes jewelry, watches, watchbands,...
Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow - The sales and use tax does not apply to a...
Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment - (a) (1) In this section the following words have the...
Section 11-231 - Lodging at Corporate Training Center - The sales and use tax does not apply to the...
Section 11-232 - Redevelopment Areas - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 603 AND...
Section 11-233 - Light Rail Transit Vehicle - The sales and use tax does not apply to a...
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...
Section 11-236 - Sales and Use Tax Inapplicable to Certain Sales of Construction Material -- Implementing Regulations - (a) (1) In this section the following words have the...
Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report - // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 638 OF...
Section 11-238 - Construction Material or Warehousing Equipment -- Sales and Use Tax Exemption in Qualified Opportunity Zone or Target Redevelopment Area - // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF...
Section 11-239 - Qualified Data Center Personal Property -- Sales and Use Tax Exemption -- Application -- Certificates of Eligibility - (a) (1) In this section the following words have the...
Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used - (a) In this section: (1) “licensed caterer” means the holder...
Section 11-241 - Sales and Use Tax Inapplicable to Sale of Certain Construction Materials for Public School Facility -- Adoption of Regulations - (a) (1) In this section the following words have the...
Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas - // EFFECTIVE UNTIL JUNE 30, 2031 PER CHAPTERS 281 AND...
Section 11-243 - Sales and Use Tax Inapplicable to Construction Material for Hagerstown Multi-Use Sports and Events Facility -- Adoption of Regulations - (a) (1) In this section the following words have the...