§ 11–235
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-235 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–235LinkCopy Citation
(a)
The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:
(1)
classrooms;
(2)
dining;
(3)
exercise;
(4)
food preparation or cooking;
(5)
meetings or gatherings;
(6)
offices used by the common ownership community for management of the community;
(7)
recreation;
(8)
security;
(9)
sports;
(10)
storage; or
(11)
any other common use.
(b)
The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.