Md. Code, Tax - General § 11-220

Md. Code, Tax - General § 11-220
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-220&enactments=falseFetched: 10/17/2026

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