§ 11-235
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/md/tax-general/11-235A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–235.
(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.