§ 11-220
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/md/tax-general/11-220A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–220.
(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.