§ 11-231
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/md/tax-general/11-231A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–231.
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.