Md. Code, Tax - General § 11-224
Md. Code, Tax - General § 11-224
in effectThe sales and use tax does not apply to a sale of water that is delivered to the buyer through pipes or conduits.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-224&enactments=falseFetched: 10/17/2026
