Md. Code, Tax - General § 11-235
This is the official text of Md. Code, Tax - General § 11-235, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–235.
Official statutory text
(a) The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:
(1) classrooms;
(2) dining;
(3) exercise;
(4) food preparation or cooking;
(5) meetings or gatherings;
(6) offices used by the common ownership community for management of the community;
(7) recreation;
(8) security;
(9) sports;
(10) storage; or
(11) any other common use.
(b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.
(1) classrooms;
(2) dining;
(3) exercise;
(4) food preparation or cooking;
(5) meetings or gatherings;
(6) offices used by the common ownership community for management of the community;
(7) recreation;
(8) security;
(9) sports;
(10) storage; or
(11) any other common use.
(b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.
Status: in_force · Read it on the official government site
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