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2017 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
§ 11-231. Lodging at corporate training center
Universal Citation: MD Tax-Gen Code § 11-231 (2017)
- 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 employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
- (3) does not offer lodging services to the general public.
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