Source: https://govt.westlaw.com/mdc/Document/NC54A6AE0C01D11E39A70C01DBC35B27E?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)
Timestamp: 2020-04-08 16:51:42
Document Index: 671438253

Matched Legal Cases: ['§ 11', '§ 11', '§ 11', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 6', 'Art. 81', '§ 326', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 2', '§ 2', '§ 1', '§ 1', '§ 2', '§ 2', '§ 3', '§ 3', '§ 1', '§ 1', '§ 501', '§ 2', '§ 2', '§ 1', '§ 1', '§ 3', '§ 3', '§ 11', '§ 2', '§ 2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 6', '§ 11', '§ 11']

§ 11-204. Exempt organizations
West's Annotated Code of MarylandTax-GeneralEffective: April 8, 2014
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
MD Code, Tax - General, § 11-204
(4) a sale, not exceeding $500, to a nonprofit incorporated senior citizens' organization made to carry on its work, if the organization:
(6) a sale of tangible personal property to a nonprofit parent-teacher association located in the State if the association makes the purchase to contribute the property to a school to which a sale is exempt under item (3) of this subsection or § 11-220 of this subtitle;
Sales by organization
(ii) a post exchange or other tax-exempt concession is located and operated on the same property;
(5) an elementary or secondary school in the State or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school in the State for the sale of magazine subscriptions in a fund-raising campaign, if the net proceeds are used solely for the educational benefit of the school or its students, including a sale resulting from an agreement or contract with an organization to participate in a fund-raising campaign for a percentage of the gross receipts under which students act as agents or salespersons for the organization by selling or taking orders for the sale;
(6) a parent-teacher organization or other organization within an elementary or secondary school in the State or within a school system in the State; or
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 676; Acts 1989, c. 733; Acts 1994, c. 664, § 1, eff. July 1, 1994; Acts 1994, c. 711, § 1, eff. July 1, 1994; Acts 1997, c. 382, § 1, eff. July 1, 1997; Acts 1997, c. 509, § 1, eff. July 1, 1997; Acts 1998, c. 612, § 1, eff. July 1, 1998; Acts 2006, c. 210, § 1, eff. July 1, 2006; Acts 2006, c. 217, § 1, eff. July 1, 2006; Acts 2006, c. 218, § 1, eff. July 1, 2006; Acts 2009, c. 506, § 1, eff. June 1, 2009; Acts 2010, c. 509, § 1, eff. July 1, 2010; Acts 2010, c. 510, § 1, eff. July 1, 2010; Acts 2012, c. 452, § 1, eff. June 1, 2012; Acts 2012, c. 453, § 1, eff. June 1, 2012; Acts 2013, c. 609, § 1, eff. July 1, 2013; Acts 2014, c. 45, § 1, eff. April 8, 2014; Acts 2017, c. 62, § 6.
Formerly Art. 81, §§ 326, 375.
Acts 2006, c. 210, § 1, inserted subsecs. (b)(6) and (e), related to certain auction sales.
Acts 2006, c. 217, § 1, and Acts 2006, c. 218, § 1, inserted subsec. (a)(8), related to sales to veterans' organizations.
Acts 2006, c. 217, § 2, and Acts 2006, c. 218, § 2, provide:
“SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1, 2006. It shall remain effective for a period of 3 years and, at the end of June 30, 2009, with no further action required by the General Assembly, this Act shall be abrogated and of no further force and effect.”
Acts 2009, c. 506 , § 1, amended Acts 2006, c. 217, § 2, and Acts 2006, c. 218, § 2, to read:
“SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1, 2006. It shall remain effective for a period of 6 years and, at the end of June 30, 2012, with no further action required by the General Assembly, this Act shall be abrogated and of no further force and effect.”
Acts 2010, c. 509, § 1, and Acts 2010, c. 510, § 1, added subsec. (a)(9).
Acts 2010, c. 509, § 2, and Acts 2010, c. 510, § 2, added subsec. (a)(8).
Acts 2010, c. 509, § 3, and Acts 2010, c. 510, § 3, provide:
“SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take effect on the taking effect of the termination provision specified in Section 2 of Chapters 217 and 218 of the Acts of the General Assembly of 2006, as amended by Chapter 506 of the Acts of the General Assembly of 2009. If that termination provision takes effect, Section 1 of this Act shall be abrogated and of no further force and effect. This Act may not be interpreted to have any effect on that termination provision.”
Acts 2012, c. 452, § 1, and Acts 2012, c. 453, § 1, corrected a reference in subsec. (a)(8); and deleted subsec. (a)(9), which previously had read:
“[(a)](9) a sale to a bona fide nationally organized and recognized organization of veterans of the armed forces of the United States or an auxiliary of the organization or one of its units, if the organization is qualified as tax exempt under § 501(c)(4) of the Internal Revenue Code.”
The abrogation provision contained in Acts 2006, c. 217, § 2, and Acts 2006, c. 218, § 2, as amended by Acts 2000, c. 506, providing for abrogation of that act on June 30, 2012, was deleted by Acts 2012, c. 452, § 1, and Acts 2012, c. 453, § 1, eff. June 1, 2012.
The contingency specified in Acts 2010, c. 509, § 3, and Acts 2010, c. 510, § 3, providing for an amendment of Tax-General § 11-204 upon the abrogation of Acts 2006, c. 217, and Acts 2006, c. 218, was not met. The abrogation provision contained in Acts 2006, c. 217, § 2, and Acts 2006, c. 218, § 2, was deleted by Acts 2012, c. 452, § 1, and Acts 2012, c. 453, § 1, eff. June 1, 2012.
Acts 2013, c. 609, § 1, redesignated subsec. (b)(6) as (7); and added a new subsec. (b)(6).
Acts 2014, c. 45, § 1, in subsec. (e), corrected a cross-reference.
Acts 2017, c. 62, § 6, in (b)(2), substituted “Maryland Department of Health” for “Department of Health and Mental Hygiene”.
MD Code, Tax - General, § 11-204, MD TAX GENERAL § 11-204
Current through Chapters 1 to 18 from the 2020 Regular Session of the General Assembly.