Md. Code Ann., Tax-Gen. § 11-220
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2022
As of January 1, 2019
(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State.
(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, 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.
(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.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.