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 […]
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 2020 // (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 […]
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 meanings indicated. (2) “Data center” means a building or group of buildings used to house computer systems, computer storage equipment, and associated infrastructure that businesses or other organizations use to organize, process, store, and disseminate large amounts of data. (3) “Department” means the Department of Commerce. (4) “Opportunity zone” means […]
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 […]