§ 11–247
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-247 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–247LinkCopy Citation
(a)
(1)
In this section, “affiliated group” has the meaning stated under § 1504 of the Internal Revenue Code and includes related parties described under § 267(b)(10), (11), or (12) of the Internal Revenue Code.
(2)
For the purposes of this subsection:
(i)
all references to a corporation or partnership under § 267(b)(10) of the Internal Revenue Code include an S corporation; and
(ii)
all references to an S corporation under § 267(b)(10), (11), and (12) of the Internal Revenue Code include a qualified Subchapter S corporation subsidiary.
(b)
The sales and use tax imposed on a taxable service described under § 11–101(m)(14) or (15) of this title or a digital code or digital product does not apply to a sale if both the vendor and the buyer are members of the same affiliated group.