§ 11–213
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-213 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–213LinkCopy Citation
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.