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 […]
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 11-211 – 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 […]
Section 11-212 – Mining Purpose
The sales and use tax does not apply to a sale of: (1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or (2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.
Section 11-227 – Property or Service Used Directly in Film Production Activity
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Film production activity” means the production or postproduction of film or video projects including feature films, television projects, commercials, corporate films, infomercials, music videos, or other projects for which the producer or production company will be compensated, and which are intended for nationwide commercial distribution. […]
Section 11-213 – Mobile Homes
Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.
Section 11-228 – Tax-Free Period
(a) In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles. (b) (1) Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this […]