There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-222 - Testing equipment
MD Tax-Gen Code § 11-222 (2013) What's This?
§11-222.
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 of a bid submitted after June 1, 1986.
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