Md. Code, Tax - General § 11-213

Md. Code, Tax - General § 11-213
in effect
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Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-213&enactments=falseFetched: 10/17/2026

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