reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  11-230 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Geothermal equipment” means equipment that uses ground loop technology to heat and cool a structure.        (3)    “Residential wind energy equipment” means equipment installed on residential property that uses wind energy to generate electricity to be used in a residential structure on the property.        (4)    (i)    “Solar energy equipment” means equipment that uses solar energy to heat or cool a structure, generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.            (ii)    “Solar energy equipment” does not include equipment that is part of a nonsolar energy system or that uses any type of recreational facility or equipment as a storage medium.    (b)    The sales and use tax does not apply to a sale of geothermal equipment, residential wind energy equipment, or solar energy equipment.
MD. Tax - General Code Ann. §  11-231 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-231 - Lodging at Corporate Training Center

    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.
MD. Tax - General Code Ann. §  11-232 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-232 - Redevelopment Areas

    // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 603 AND 604 OF 2016 //    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.            (ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.        (3)    “Target redevelopment area” means any real property owned or leased by a person in Baltimore County that:            (i)    was previously owned at any time by Bethlehem Steel Corporation, or any of its subsidiaries; and            (ii)    was, as of January 1, 2016, the subject of an approved application for participation in the Voluntary Cleanup Program under Title 7, Subtitle 5 of the Environment Article.        (4)    “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.    (b)    The sales and use tax does not apply to a sale of construction material or warehousing equipment, if:        (1)    the material or equipment is purchased by a person solely for use in a target redevelopment area; and        (2)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
MD. Tax - General Code Ann. §  11-233 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-233 - Light Rail Transit Vehicle

    The sales and use tax does not apply to a sale of a light rail transit vehicle or related equipment if the vehicle will be used to provide transit service on the Purple Line in Montgomery County and Prince George’s County.
MD. Tax - General Code Ann. §  11-234 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-234 - Qualified Personal Property or Service Purchased for Eligible Project by Qualified Business Entity

    ** CONTINGENCY – IN EFFECT – CHAPTER 350 OF 2018 **    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Department” means the Department of Commerce.        (3)    “Eligible project” has the meaning stated in § 6–901 of the Economic Development Article.        (4)    “Program” means the Promoting ext–Raordinary Innovation in Maryland’s Economy Program established under Title 6, Subtitle 9 of the Economic Development Article.        (5)    “Qualified business entity” has the meaning stated in § 6–901 of the Economic Development Article.        (6)    “Qualified personal property or services” means personal property or services purchased for use at an eligible project by a qualified business entity that is enrolled in the Program.    (b)    The sales and use tax does not apply to a sale of qualified personal property or services if the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.    (c)    (1)    Each year, the Department shall provide the Comptroller with a list of qualified business entities.        (2)    Within 30 days of receiving a list of qualified business entities from the Department, the Comptroller shall issue, to each qualified business entity, a certificate of eligibility for the exemption under this section.        (3)    The certificate issued under paragraph (2) of this subsection:            (i)    must be renewed each year; and            (ii)    may not be renewed for more than 10 consecutive years.
MD. Tax - General Code Ann. §  11-235 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-235 - Cleaning Commercial or Industrial Building Owned by Common Ownership Community or Retirement Community

    (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.
MD. Tax - General Code Ann. §  11-236 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-236 - Sales and Use Tax Inapplicable to Certain Sales of Construction Material -- Implementing Regulations

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.            (ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.        (3)    “Laurel Park racing facility site” has the meaning stated in § 10–601 of the Economic Development Article.        (4)    “Pimlico site” has the meaning stated in § 10–601 of the Economic Development Article.    (b)    The sales and use tax does not apply to a sale of construction material, if:        (1)    the construction material is purchased by a person solely for use in furtherance of the provisions of Title 10, Subtitle 6 of the Economic Development Article for the construction or redevelopment at the Laurel Park racing facility site or Pimlico site;        (2)    the sale is made before January 1, 2026; and        (3)    the buyer provides the vendor with eligibility of the exemption issued by the Comptroller.    (c)    The Comptroller shall adopt regulations to implement this section.
MD. Tax - General Code Ann. §  11-237 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report

    // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 638 OF 2020 //    (a)    The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:        (1)    has a maximum gross takeoff weight of less than 12,500 pounds; or        (2)    (i)    has a maximum gross takeoff weight of 12,500 pounds or more; and            (ii)    is primarily used in interstate or foreign commerce.    (b)    On or before December 31 each year, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on:        (1)    the amount of sales and use tax revenue lost from the exemption under this section; and        (2)    any change to the number of aviation technicians employed in the State as a result of the exemption under this section.
MD. Tax - General Code Ann. §  11-238 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-238 - Construction Material or Warehousing Equipment -- Sales and Use Tax Exemption in Qualified Opportunity Zone or Target Redevelopment Area

    // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTER 639 OF 2020 //    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Construction material” means an item of tangible personal property that is used to construct or renovate a building, a structure, or an improvement on land and that typically loses its separate identity as personal property once incorporated into the real property.            (ii)    “Construction material” includes building materials, building systems equipment, landscaping materials, and supplies.        (3)    “Qualified opportunity zone” means any real property owned or leased by a person in Baltimore County that:            (i)    as of January 1, 2020, was designated as:                1.    an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and                2.    an opportunity zone under § 1400Z–1 of the Internal Revenue Code; and            (ii)    was previously owned at any time by the United States or its subsidiaries, successors, or assigns.        (4)    “Target redevelopment area” means any real property owned or leased by a person in Washington County that:            (i)    as of January 1, 2020, was designated as:                1.    an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article; and                2.    was previously owned at any time by CSX Railroad or its subsidiaries, successors, or assigns; or            (ii)    was previously owned at any time by the United States or its subsidiaries, successors, or assigns.        (5)    “Warehousing equipment” means equipment used for material handling and storage, including racking systems, conveying systems, and computer systems and equipment.    (b)    The sales and use tax does not apply to a sale of construction material or warehousing equipment if:        (1)    the material or equipment is purchased by a person solely for use in a qualified opportunity zone or target redevelopment area; and        (2)    the buyer provides the vendor with evidence of eligibility for the exemption issued by the Comptroller.
MD. Tax - General Code Ann. §  11-240 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used

    (a)    In this section:        (1)    “licensed caterer” means the holder of a food service facility license issued by a county that offers catering services in connection with a specific event; and        (2)    “licensed caterer” does not include a food service facility that is primarily engaged in the preparation and service of food to the general public at the facility.    (b)    The sales and use tax does not apply to the sale of materials, equipment, or supplies to a licensed caterer if the materials, equipment, or supplies are:        (1)    to be used by the caterer to perform a contract for catering services; and        (2)    (i)    intended for resale by the caterer; and            (ii)    to be used directly or predominantly by the caterer in performing a catering contract that includes the provision of food and beverages.
MD. Tax - General Code Ann. §  11-301 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 3 - Tax Computation and Statement|Section 11-301 - Computation of Tax

    The sales and use tax is computed on:        (1)    the taxable price of each separate sale;        (2)    if a combined sale is made, the combined taxable price of all retail sales on the same occasion by the same vendor to the same buyer; or        (3)    if retail sales of tangible personal property or a taxable service are made through vending or other self–service machines, 94.5% of the gross receipts from the retail sales.
MD. Tax - General Code Ann. §  11-302 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 3 - Tax Computation and Statement|Section 11-302 - Tax Stated and Charged Separately

    For each retail sale or sale for use other than a sale under § 11–405, § 11–406, or § 11–410 of this title, the sales and use tax shall be:        (1)    stated separately from the sale price; and        (2)    shown separately from the sale price on any record of a sale:            (i)    at the time of the sale;            (ii)    when the vendor issues evidence of the sale; or            (iii)    when the vendor uses evidence of the sale.
MD. Tax - General Code Ann. §  11-303 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 3 - Tax Computation and Statement|Section 11-303 - Depreciation Allowance

    (a)    A buyer is allowed a depreciation allowance as an adjustment to taxable price if:        (1)    tangible personal property or a taxable service is acquired before the tangible personal property is brought into the State for use in the State or before the taxable service is used in the State; and        (2)    the use first occurs in another state or federal jurisdiction.    (b)    The allowance under subsection (a) of this section for each full year that follows the date of purchase is 10% of the taxable price paid to acquire the tangible personal property or taxable service.
MD. Tax - General Code Ann. §  11-401 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-401 - Vendor

    (a)    A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.    (b)    A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property or taxable service at the time of the sale.
MD. Tax - General Code Ann. §  11-402 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-402 - Tax Assumption Prohibited

    Subject to § 11–302 of this title, a vendor may:        (1)    assume or absorb all or any part of the sales and use tax imposed on a retail sale or use; and        (2)    pay that sales and use tax on behalf of the buyer.
MD. Tax - General Code Ann. §  11-403 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-403 - Collection From Buyer

    (a)    In this section, “sale” includes a booking transaction made through a short–term rental platform.    (b)    Except as otherwise provided in this subtitle, a vendor shall collect the applicable sales and use tax from the buyer:        (1)    at the time that the sale is made, regardless of when the taxable price is paid;        (2)    if the tax is based on a credit or installment sale, at the time that the Comptroller requires by regulation; or        (3)    if a sale for use is not taxable when the sale is made, at the time that the use becomes taxable.    (c)    Except as otherwise provided in this title, unless a buyer is otherwise required by regulation to pay the sales and use tax directly to the Comptroller, the buyer shall pay the sales and use tax to the vendor at the time required under subsection (b) of this section.    (d)    A vendor shall refund to a buyer the proportionate amount of sales and use tax that the buyer has paid if:        (1)    (i)    a sale is rescinded or canceled; or            (ii)    the property sold is returned to the vendor; and        (2)    the purchase price is wholly or partially repaid or credited.
MD. Tax - General Code Ann. §  11-404 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-404 - Events Not Affecting Collection

    The collection of the sales and use tax on a sale for use in the State is not affected even if:         (1)    as a result of solicitation by the vendor in a catalog or other written advertisement, the order of the buyer or the contract of sale is delivered, mailed, or otherwise transmitted out of the State to the vendor;        (2)    the order of the buyer or the contract of sale provides for tangible personal property obtained or manufactured out of the State to be shipped directly to the buyer from the point of origin;        (3)    tangible personal property, intended to be brought into the State for use in the State, is delivered outside the State directly to the buyer;        (4)    the order of the buyer or the contract of sale is made or closed:            (i)    by acceptance or approval out of the State; or            (ii)    before the tangible personal property enters the State; or        (5)    whether transportation costs are paid by the vendor or the buyer, tangible personal property:            (i)    is mailed to a buyer in the State from outside the State; or            (ii)    is delivered outside the State to a carrier freight on board or otherwise and directed to the buyer in the State.
MD. Tax - General Code Ann. §  11-405 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-405 - Collection Exception -- for Sales Through Vending Machines

    A vendor who sells tangible personal property or a taxable service through a vending or other self-service machine:         (1)    shall pay the sales and use tax to the Comptroller; and        (2)    may not collect the sales and use tax from the buyer as a separately stated item.
MD. Tax - General Code Ann. §  11-406 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-406 - Collection Exception -- Prepayment of Tax

    (a)    (1)    If the nature of a vendor’s business makes the collection of the sales and use tax at the time of a retail sale impracticable, the vendor may submit to the Comptroller an application for authority to prepay the tax.        (2)    If the Comptroller approves the application, the Comptroller may impose on the applicant any condition that is reasonable under the circumstances.        (3)    If the Comptroller denies an application or imposes a condition on the applicant, the Comptroller shall:            (i)    give the applicant notice of the action; and            (ii)    schedule a prompt hearing for review of the action.        (4)    An applicant may waive the hearing under paragraph (3) of this subsection.    (b)    A vendor who obtains authority to prepay the tax under this section:        (1)    shall pay the sales and use tax to the Comptroller; and        (2)    may not collect the sales and use tax from the buyer as a separately stated item.
MD. Tax - General Code Ann. §  11-407 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-407 - Collection Exception -- Direct Pay Permit for Buyer

    (a)    (1)    Except as provided in subsection (c) of this section, on or after July 1, 1993, the Comptroller may not:            (i)    grant the authority to make direct payment, to the Comptroller, of sales and use tax due on purchases by a vendor; or            (ii)    issue permits evidencing such authority.        (2)    Notwithstanding the provisions of paragraph (1) of this subsection, the Comptroller may continue to administer direct payment permits issued to vendors before July 1, 1993.        (3)    The Comptroller may:            (i)    issue the permit subject to reasonable and necessary terms and conditions; and            (ii)    revoke the direct payment permit at any time for cause.    (b)    A vendor who receives evidence that the buyer has a direct payment permit is discharged from:        (1)    the duty to collect the sales and use tax; and        (2)    the liability for the sales and use tax.    (c)    (1)    (i)    The Comptroller may enter into an effective rate agreement with a vendor licensed under Subtitle 7 of this title to allow the vendor to compute its sales and use tax liability for purchases made by the vendor for a specific period using a predetermined agreed-upon effective rate, eliminating the need to determine the liability on a transaction-by-transaction basis.            (ii)    An effective rate agreement:                1.    shall specify the types of records to be maintained by the vendor; and                2.    may exclude specified types of purchases or purchases in excess of specified dollar amounts.            (iii)    The Comptroller may void an effective rate agreement entered into under this subsection if the vendor’s operations significantly change during the term of the agreement.        (2)    (i)    If the Comptroller enters into an effective rate agreement with a vendor under this subsection, the Comptroller may issue a direct payment permit authorizing the vendor to make direct payment, to the Comptroller, of the sales and use tax due on purchases by that vendor that are subject to the effective rate agreement.            (ii)    A direct payment permit issued under this paragraph remains in effect as long as the effective rate agreement is in effect.
MD. Tax - General Code Ann. §  11-409 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-409 - Rebate Program for Retail Sales

    Notwithstanding any other provisions of law, before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernmental entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernmental entity shall require the buyer of a household appliance to certify that:        (1)    the household appliance was purchased at a retail sale in the State; or        (2)    the buyer paid the applicable State sales and use tax.
MD. Tax - General Code Ann. §  11-410 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 4 - Tax Collection|Section 11-410 - Marina to Collect Tax on Sale of Dyed Diesel Fuel

    A marina that sells dyed diesel fuel, as defined in § 11–104(h) of this title:        (1)    shall pay the sales and use tax to the Comptroller; and        (2)    may not collect the sales and use tax from the buyer as a separately stated item.