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 11-214 – Nonresident Property
The sales and use tax does not apply to use of tangible personal property, a digital code, a digital product, or a taxable service that: (1) a nonresident: (i) acquires before the property, digital code, digital product, or service enters the State; and (ii) uses: 1. for personal enjoyment or use or for a use that the Comptroller specifies […]
Section 11-214.1 – Precious Metal Bullion and Coins
(a) In this section: (1) “precious metal bullion or coins” means: (i) any precious metal that has gone through a refining process and is in a state or condition such that its value depends on its precious metal content and not on its form; or (ii) except as provided in paragraph (2) of this subsection, monetized bullion, coins, or […]
Section 11-215 – Printing Use and Publications
(a) The sales and use tax does not apply to a sale of photographic material for use in the production of an item that is used in: (1) composition or printing; or (2) production of another item used in printing. (b) (1) The sales and use tax does not apply to a sale of art works, electros, electrotypes, hand or […]
Section 11-216 – Property for Use in Another State
(a) The sales and use tax does not apply to: (1) a sale for use of tangible personal property, a digital code, or a digital product that: (i) is bought outside this State; (ii) is intended solely for use in another state; and (iii) is stored in this State pending shipment to another state; (2) a sale of tangible personal property […]
Section 11-217 – Research and Development Purpose
(a) (1) In this section, “research and development” means: (i) basic and applied research in the sciences and engineering; and (ii) the design, development, and governmentally required pre-market testing of prototypes, products, and processes. (2) “Research and development” does not include: (i) market research; (ii) research in the social sciences or psychology and other nontechnical activities; (iii) routine product testing; (iv) sales services; or […]
Section 11-218 – Seafood Harvesting Purposes
The sales and use tax does not apply to a sale of: (1) a clam or oyster rake, crab bait, crab or eel pot, or fish net; (2) a dredge, handscrape, or hand or patent tong; or (3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.