(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 […]
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 […]
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 […]
The sales and use tax does not apply to a sale of water that is delivered to the buyer through pipes or conduits.
(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: […]
(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 […]
(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. […]
(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 […]
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.
(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” […]
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 […]
// 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 […]
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.
(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; […]
(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 […]
// 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 […]
// 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 […]
(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 […]
(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 […]
(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 […]
