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2023 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
- Section 11-201 - Agricultural Purposes and Products
- Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine
- Section 11-204 - Exempt Charitable or Nonprofit Sales
- Section 11-205 - Flags
- Section 11-206 - Food
- Section 11-207 - Fuel
- Section 11-208 - Interstate or Foreign Commerce or Use in Another State
- Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property
- Section 11-210 - Machinery and Equipment
- Section 11-211 - Medicine and Medical Supplies; Medical Records; Health and Physical Aids; Hygienic Aids
- Section 11-212 - Mining Purpose
- Section 11-213 - Mobile Homes
- Section 11-214 - Nonresident Property
- Section 11-214.1 - Precious Metal Bullion and Coins
- Section 11-215 - Printing Use and Publications
- Section 11-216 - Property for Use in Another State
- Section 11-217 - Research and Development Purpose
- Section 11-218 - Seafood Harvesting Purposes
- Section 11-219 - Services
- Section 11-220 - State or Political Subdivision
- Section 11-221 - Taxation by Other Law
- Section 11-222 - Testing Equipment
- Section 11-223 - Transportation Services
- Section 11-224 - Water
- Section 11-225 - Computer Programs
- Section 11-226 - Appliances Meeting Certain Efficiency Requirements
- Section 11-227 - Property or Service Used Directly in Film Production Activity
- Section 11-228 - Tax-Free Period
- Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow
- Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment
- Section 11-231 - Lodging at Corporate Training Center
- Section 11-232 - Redevelopment Areas. [Effective Until July 1, 2036]
- Section 11-233 - Light Rail Transit Vehicle
- Section 11-235 - Cleaning Commercial or Industrial Building Owned by Common Ownership Community or Retirement Community
- Section 11-236 - Sales and Use Tax Inapplicable to Certain Sales of Construction Material -- Implementing Regulations
- Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report [Section Subject to Abrogation]
- Section 11-238 - Construction Material or Warehousing Equipment -- Sales and Use Tax Exemption in Qualified Opportunity Zone or Target Redevelopment Area [Section Subject to Abrogation]
- Section 11-239 - Qualified Data Center Personal Property -- Sales and Use Tax Exemption -- Application -- Certificates of Eligibility
- Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used
- Section 11-241 - Sales and Use Tax Inapplicable to Sale of Certain Construction Materials for Public School Facility -- Adoption of Regulations
- Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas [Section Subject to Abrogation]
- Section 11-243 - Sales and Use Tax Inapplicable to Construction Material for Hagerstown Multi-Use Sports and Events Facility -- Adoption of Regulations
- Section 11-244 - Infant Car Seats
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