§ 11–231
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-231 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–231LinkCopy Citation
The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1)
is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus;
(2)
provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3)
does not offer lodging services to the general public.