There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-213 - Mobile homes
MD Tax-Gen Code § 11-213 (2013) What's This?
§11-213.
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.
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