# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-213

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 Sec. 12-301(g) of the Public Safety Article.

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