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2023 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
Section 11-231 - Lodging at Corporate Training Center
Universal Citation:
MD Tax - General Code § 11-231 (2023)
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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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