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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-231

§ 11-231

Official textmgaleg.maryland.gov

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.

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In this article (40 sections)
  1. gtg-11-212 · § 11-212
  2. gtg-11-213 · § 11-213
  3. gtg-11-214.1 · § 11-214.1
  4. gtg-11-214 · § 11-214
  5. gtg-11-215 · § 11-215
  6. gtg-11-216 · § 11-216
  7. gtg-11-217 · § 11-217
  8. gtg-11-218 · § 11-218
  9. gtg-11-219 · § 11-219
  10. gtg-11-220 · § 11-220
  11. gtg-11-221 · § 11-221
  12. gtg-11-222 · § 11-222
  13. gtg-11-223 · § 11-223
  14. gtg-11-224 · § 11-224
  15. gtg-11-225 · § 11-225
  16. gtg-11-226 · § 11-226
  17. gtg-11-227 · § 11-227
  18. gtg-11-228 · § 11-228
  19. gtg-11-229 · § 11-229
  20. gtg-11-230 · § 11-230
  21. gtg-11-231 · § 11-231
  22. gtg-11-232 · § 11-232
  23. gtg-11-233 · § 11-233
  24. gtg-11-235 · § 11-235
  25. gtg-11-236 · § 11-236
  26. gtg-11-237 · § 11-237
  27. gtg-11-238 · § 11-238
  28. gtg-11-239 · § 11-239
  29. gtg-11-240 · § 11-240
  30. gtg-11-241 · § 11-241
  31. gtg-11-242 · § 11-242
  32. gtg-11-243 · § 11-243
  33. gtg-11-244 · § 11-244
  34. gtg-11-245 · § 11-245
  35. gtg-11-301 · § 11-301
  36. gtg-11-302 · § 11-302
  37. gtg-11-303 · § 11-303
  38. gtg-11-401 · § 11-401
  39. gtg-11-402 · § 11-402
  40. gtg-11-403.1 · § 11-403.1
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