# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-205

The sales and use tax does not apply to a sale of:

(1) a Maryland State flag;

(2) a United States flag; or

(3) a prisoner of war flag or missing in action flag honoring and remembering military personnel who have served in the armed forces of the United States.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)