# Sec. 10-192.05. Exemptions

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-192.05. Exemptions

Prince George's County, Md., Code § 10-192.05 (2026)

(a) A tax imposed under Section 10-192.03 does not apply to:

  (1) Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or

  (2) A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article.

  (3) Telephone lifeline service provided under § 8-201 of the Public Utilities Article.