Section 11-240 – Licensed Caterers — Sales and Use Tax Exemption for Certain Materials Used
(a) In this section: (1) “licensed caterer” means the holder of a food service facility license issued by a county that offers catering services in connection with a specific event; and (2) “licensed caterer” does not include a food service facility that is primarily engaged in the preparation and service of food to the general public at the […]
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 meanings indicated. (2) (i) “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property. (ii) “Construction material” includes building […]
Section 11-242 – Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas
// EFFECTIVE UNTIL JUNE 30, 2031 PER CHAPTERS 281 AND 282 OF 2021 // (a) (1) In this section the following words have the meanings indicated. (2) (i) “Construction material” means an item of tangible personal property that: 1. is used to construct or renovate: A. a building; B. a structure; C. an improvement on land; or D. infrastructure, including water, sewer, and other […]
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 meanings indicated. (2) (i) “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property. (ii) “Construction material” includes building […]
Section 11-301 – Computation of Tax
The sales and use tax is computed on: (1) the taxable price of each separate sale; (2) if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or (3) if retail sales of tangible personal property or a taxable service are made […]
Section 11-302 – Tax Stated and Charged Separately
For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be: (1) stated separately from the sale price; and (2) shown separately from the sale price on any record of a sale: (i) at the time of the sale; […]
Section 11-229 – Sale of Electricity, Fuel, and Utilities for Production of Snow
The sales and use tax does not apply to a sale of electricity, fuel, and other utilities used to operate the machinery or equipment used to produce snow for commercial purposes.
Section 11-303 – Depreciation Allowance
(a) A buyer is allowed a depreciation allowance as an adjustment to taxable price if: (1) tangible personal property, a digital code, a digital product, or a taxable service is acquired before the tangible personal property, digital code, or digital product is brought into the State for use in the State or before the taxable service is […]
Section 11-230 – Sale of Geothermal Equipment or Solar Energy Equipment
(a) (1) In this section the following words have the meanings indicated. (2) “Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure. (3) “Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property. (4) (i) “Solar energy equipment” […]
Section 11-401 – Vendor
(a) A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State. (b) A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use […]