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2023 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
Section 11-220 - State or Political Subdivision
Universal Citation:
MD Tax - General Code § 11-220 (2023)
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(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State.
(b) The exemption under subsection (a) of this section may not be construed to exempt any sale of tangible personal property, a digital code, or a digital product, otherwise taxable under this title, to a contractor to be used under a contract with the State or a political subdivision of the State for construction, repair, or alteration of real property.
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