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 11-229 – 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 11-230 – 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 11-231 – Lodging at Corporate Training Center
The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that: (1) is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus; (2) provides lodging solely for […]
Section 11-232 – Redevelopment Areas
// EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 603 AND 604 OF 2016 // (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 […]
Section 11-233 – Light Rail Transit Vehicle
The sales and use tax does not apply to a sale of a light rail transit vehicle or related equipment if the vehicle will be used to provide transit service on the Purple Line in Montgomery County and Prince George’s County.
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; […]
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 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 11-237 – Aircraft Parts and Equipment — Sales and Use Tax Exemption — Annual Report
// EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 638 OF 2020 // (a) The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that: (1) has a […]