Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 11-235
§ 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.
Source: view the official text
In this article (40 sections)
- gtg-11-214 · § 11-214
- gtg-11-215 · § 11-215
- gtg-11-216 · § 11-216
- gtg-11-217 · § 11-217
- gtg-11-218 · § 11-218
- gtg-11-219 · § 11-219
- gtg-11-220 · § 11-220
- gtg-11-221 · § 11-221
- gtg-11-222 · § 11-222
- gtg-11-223 · § 11-223
- gtg-11-224 · § 11-224
- gtg-11-225 · § 11-225
- gtg-11-226 · § 11-226
- gtg-11-227 · § 11-227
- gtg-11-228 · § 11-228
- gtg-11-229 · § 11-229
- gtg-11-230 · § 11-230
- gtg-11-231 · § 11-231
- gtg-11-232 · § 11-232
- gtg-11-233 · § 11-233
- gtg-11-235 · § 11-235
- gtg-11-236 · § 11-236
- gtg-11-237 · § 11-237
- gtg-11-238 · § 11-238
- gtg-11-239 · § 11-239
- gtg-11-240 · § 11-240
- gtg-11-241 · § 11-241
- gtg-11-242 · § 11-242
- gtg-11-243 · § 11-243
- gtg-11-244 · § 11-244
- gtg-11-245 · § 11-245
- gtg-11-301 · § 11-301
- gtg-11-302 · § 11-302
- gtg-11-303 · § 11-303
- gtg-11-401 · § 11-401
- gtg-11-402 · § 11-402
- gtg-11-403.1 · § 11-403.1
- gtg-11-403 · § 11-403
- gtg-11-404 · § 11-404
- gtg-11-405 · § 11-405