Section 11-219 – Services
(a) The sales and use tax does not apply to a personal, professional, or insurance service that: (1) is not a taxable service; and (2) involves a sale as an inconsequential element for which no separate charge is made. (b) The sales and use tax does not apply to a sale of custom computer software, regardless of the method […]
Section 11-220 – State or Political Subdivision
(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, a digital code, or a digital product, otherwise taxable under this title, to a […]
Section 11-221 – Taxation by Other Law
(a) The sales and use tax does not apply to: (1) a sale of an admission by a person whose gross receipts from the sale are subject to the admissions and amusement tax; (2) a sale of a communication service, other than a taxable service, rendered by a person whose charge for a communication service is or would […]
Section 11-222 – Testing Equipment
The sales and use tax does not apply to a sale of deliverable end item testing equipment that is used to perform a contract for the United States Department of Defense and that, under the terms of the contract, is to be transferred to the federal government, if the contract is awarded as a result […]
Section 11-223 – Transportation Services
The sales and use tax does not apply to a sale of: (1) a bus to a person who uses the bus only: (i) in the operation of the transportation system of a political subdivision of the State; and (ii) for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation […]
Section 11-224 – Water
The sales and use tax does not apply to a sale of water that is delivered to the buyer through pipes or conduits.
Section 11-210 – Machinery and Equipment
(a) The sales and use tax does not apply to a sale of: (1) machinery or equipment used to produce bituminous concrete; or (2) electricity, fuel, and other utilities used to operate that machinery or equipment. (b) The sales and use tax does not apply to a sale of: (1) tangible personal property, a digital code, or a digital product […]
Section 11-225 – Computer Programs
(a) In this section, “computer program” means a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result. (b) The sales and use tax does not apply to a sale of a computer program that is legally permitted to be and is intended to be: […]
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: (1) a sale, to or by a physician or hospital, of drugs or medical supplies; (2) a sale of medicine; (3) a sale of disposable medical supplies; or (4) a sale of a patient’s medical records to the patient or the patient’s representative. (b) The sales and use tax does not […]
Section 11-226 – Appliances Meeting Certain Efficiency Requirements
(a) (1) In this subsection, “Energy Star product” means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States […]