§ 11-213
36 words·~1 min read·
/md/tax-general/11-213A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–213.
Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.