Md. Code, Tax - General § 11-231
This is the official text of Md. Code, Tax - General § 11-231, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–231.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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