reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  11-209 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property

    (a)    The sales and use tax does not apply to a casual and isolated sale by a person who regularly does not sell tangible personal property or a taxable service if:        (1)    the sale price is less than $1,000; and        (2)    the sale is not made through an auctioneer or a dealer.    (b)    The sales and use tax does not apply to a distribution of tangible personal property by:        (1)    a corporation or joint-stock company to its stockholders as a liquidating distribution;        (2)    a partnership to a partner; or        (3)    a limited liability company to a member.    (c)    (1)    The sales and use tax does not apply to a transfer of tangible personal property:            (i)    under a reorganization within the meaning of § 368(a) of the Internal Revenue Code;            (ii)    on organization of a corporation or joint-stock company, to the corporation or company principally in consideration for the issuance of its stock;            (iii)    to a partnership only as a contribution to its capital or in consideration for a partnership interest in the partnership; or            (iv)    to a limited liability company only as a capital contribution or in consideration for an interest in the limited liability company.        (2)    For a transfer that would qualify as a casual and isolated sale under subsection (a) of this section if the sale price limitation were disregarded, the amount of liability transferred to or assumed by a corporation, joint-stock company, partnership, or limited liability company shall be excluded from the consideration transferred by the corporation, joint-stock company, partnership, or limited liability company in exchange for the tangible personal property to determine whether the transfer is made:            (i)    principally in consideration for the issuance of stock of a corporation or joint-stock company;            (ii)    only as a contribution to the capital of a partnership or in consideration for a partnership interest; or            (iii)    only as a capital contribution to a limited liability company or in consideration for an interest in a limited liability company.
MD. Tax - General Code Ann. §  11-210 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-210 - Machinery and Equipment

    (a)    The sales and use tax does not apply to a sale of:        (1)    machinery or equipment used to produce bituminous concrete; or        (2)    electricity, fuel, and other utilities used to operate that machinery or equipment.    (b)    The sales and use tax does not apply to a sale of:        (1)    tangible personal property used directly and predominantly in a production activity at any stage of operation on the production activity site from the handling of raw material or components to the movement of the finished product, if the tangible personal property is not installed so that it becomes real property;        (2)    a melting, smelting, heating, or annealing coke oven, aluminum furnace, anode bake oven, electrolytic pot, cathode, refractory, or other material used in relining and rebuilding a furnace or oven; or        (3)    a foundation to support other machinery or equipment or an item required to conform to an air or water pollution law and normally considered part of real property.    (c)    The sales and use tax does not apply to a sale of equipment that is used by a retail food vendor to manufacture or process bread or bakery goods for resale if:        (1)    the taxable price of each piece of equipment is at least $2,000; and        (2)    the retail food vendor operates a substantial grocery or market business, as defined in § 11-206(a) of this subtitle, at the same location where the food is sold.    (d)    The sales and use tax does not apply to the sale, on or after January 1, 2000 but before January 1, 2008, of machinery or equipment:        (1)    that enables a television or radio station to originate and broadcast or to receive and broadcast digital signals; and        (2)    that was or is purchased to comply with or to facilitate compliance with the Telecommunications Act of 1996, Pub. L. 104-104, 110 Stat. 56.    (e)    The sales and use tax does not apply to the sale of:        (1)    machinery or equipment used directly and predominantly to produce Energy Star windows or Energy Star entry doors for residential real property; or        (2)    electricity, fuel, and other utilities used to operate that machinery or equipment.
MD. Tax - General Code Ann. §  11-212 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-212 - Mining Purpose

    The sales and use tax does not apply to a sale of:         (1)    fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or        (2)    diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.
MD. Tax - General Code Ann. §  11-213 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-213 - Mobile Homes

    Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.
MD. Tax - General Code Ann. §  11-214 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-214 - Nonresident Property

    The sales and use tax does not apply to use of tangible personal property or a taxable service that:         (1)    a nonresident:            (i)    acquires before the property or service enters the State; and            (ii)    uses:                1.    for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or                2.    in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and        (2)    does not remain in the State for more than 30 days.
MD. Tax - General Code Ann. §  11-214.1 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-214.1 - Precious Metal Bullion and Coins

    (a)    In this section:        (1)    “precious metal bullion or coins” means:            (i)    any precious metal that has gone through a refining process and is in a state or condition such that its value depends on its precious metal content and not on its form; or            (ii)    except as provided in paragraph (2) of this subsection, monetized bullion, coins, or other forms of money that:                1.    are manufactured from precious metals; and                2.    are or have in the past been used as a medium of exchange under the laws of the State, the United States, or a foreign nation; and        (2)    “precious metal bullion or coins” does not include jewelry or a work of art made of precious metal bullion or coins.    (b)    The sales and use tax does not apply to a sale of precious metal bullion or coins if the sale price is greater than $1,000.
MD. Tax - General Code Ann. §  11-215 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-215 - Printing Use and Publications

    (a)    The sales and use tax does not apply to a sale of photographic material for use in the production of an item that is used in:        (1)    composition or printing; or        (2)    production of another item used in printing.    (b)    (1)    The sales and use tax does not apply to a sale of art works, electros, electrotypes, hand or machine compositions, lithographic plates or negatives, mats, photoengravings, stereotypes, or typographies:            (i)    to a person engaged in the printing of tangible personal property for sale; and            (ii)    for direct use by the person to produce that property for sale.        (2)    A vendor who sells any item under paragraph (1) of this subsection is not entitled to any exclusion under § 11-101(h)(3)(ii) or (n)(3)(ii) of this title for material that the vendor buys to produce that item.    (c)    (1)    The sales and use tax does not apply to the printing and sale of newspapers that are distributed by the publisher at no charge.        (2)    A publication is not a newspaper unless it is published and distributed at least once per month and it meets other criteria as defined by the Comptroller.    (d)    The sales and use tax does not apply to:        (1)    a sale of direct mail advertising literature and mail order catalogues that will be distributed outside the State, and a sale of computerized mailing lists to the extent used for the purpose of providing addresses to which direct mail advertising literature and mail order catalogues will be distributed outside the State; or        (2)    a sale of government documents, publications, records, or copies by the federal or State or a local government or an instrumentality of the federal or State or a local government.
MD. Tax - General Code Ann. §  11-216 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-216 - Property for Use in Another State

    (a)    The sales and use tax does not apply to:        (1)    a sale for use of tangible personal property that:            (i)    is bought outside this State;            (ii)    is intended solely for use in another state; and            (iii)    is stored in this State pending shipment to another state;        (2)    a sale of tangible personal property to a person obligated under a contract to incorporate that property into real property located in another state where the purchase or use of that property would not be subject to a sales tax, use tax, or similar tax; or        (3)    except for that portion of the purchase price allocable to intended viewing in this State, a sale of a series of images stored on video tape or in other optical or digital forms or electronic signals generated from these images to a cable or other nonbroadcast television network, if the images are intended for viewing by television viewers located outside the State.    (b)    The sales and use tax shall be paid:        (1)    on a sale under subsection (a)(1) of this section, when the tangible personal property is imported or stored in the State; and        (2)    on a sale under subsection (a)(2) of this section, when the sale is made.    (c)    A person who pays the sales and use tax under subsection (b) of this section may obtain the exemption by:        (1)    filing a claim for refund with the Comptroller when the property is removed from the State; and        (2)    providing the Comptroller with the evidence that the Comptroller requires by regulation, including:            (i)    evidence of use or removal of the property from the State; and            (ii)    satisfactory proof of entitlement to exemption in another state.
MD. Tax - General Code Ann. §  11-217 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-217 - Research and Development Purpose

    (a)    (1)    In this section, “research and development” means:            (i)    basic and applied research in the sciences and engineering; and            (ii)    the design, development, and governmentally required pre-market testing of prototypes, products, and processes.        (2)    “Research and development” does not include:            (i)    market research;            (ii)    research in the social sciences or psychology and other nontechnical activities;            (iii)    routine product testing;            (iv)    sales services; or            (v)    technical and nontechnical services.    (b)    The sales and use tax does not apply to a sale of tangible personal property for use or consumption in research and development.
MD. Tax - General Code Ann. §  11-218 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-218 - Seafood Harvesting Purposes

    The sales and use tax does not apply to a sale of:         (1)    a clam or oyster rake, crab bait, crab or eel pot, or fish net;        (2)    a dredge, handscrape, or hand or patent tong; or        (3)    fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.
MD. Tax - General Code Ann. §  11-219 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-219 - Services

    (a)    The sales and use tax does not apply to a personal, professional, or insurance service that:        (1)    is not a taxable service; and        (2)    involves a sale as an inconsequential element for which no separate charge is made.    (b)    The sales and use tax does not apply to a sale of custom computer software services relating to procedures and programs that:        (1)    otherwise are taxable under this title;        (2)    are to be used by a specific person;        (3)    (i)    are created for that person; or            (ii)    contain standard or proprietary routines that incorporate significant creative input to customize the procedures and programs for that person; and        (4)    do not constitute a program, procedure, or documentation that is mass produced and sold to:            (i)    the general public; or            (ii)    persons associated in a trade, profession, or industry.    (c)    The sales and use tax does not apply to the sale of an optional computer software maintenance contract if the buyer does not have a right, as part of the contract, to receive at no additional cost software products that are separately priced and marketed by the vendor.    (d)    The sales and use tax does not apply to the use of a taxable service obtained by using a prepaid telephone calling arrangement.
MD. Tax - General Code Ann. §  11-220 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-220 - State or Political Subdivision

    (a)    The sales and use tax does not apply to a sale to the State or a political subdivision of the State.    (b)    The exemption under subsection (a) of this section may not be construed to exempt any sale of tangible personal property, otherwise taxable under this title, to a contractor to be used under a contract with the State or a political subdivision of the State for construction, repair, or alteration of real property.
MD. Tax - General Code Ann. §  11-221 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-221 - Taxation by Other Law

    (a)    The sales and use tax does not apply to:        (1)    a sale of an admission by a person whose gross receipts from the sale are subject to the admissions and amusement tax;        (2)    a sale of a communication service, other than a taxable service, rendered by a person whose charge for a communication service is or would be subject to the federal excise tax as described in § 4251 of the Internal Revenue Code in effect on July 1, 1979;        (3)    a sale of a motor fuel that is subject to the motor fuel tax or the motor carrier tax;        (4)    except for a rental, a sale of a motor vehicle, other than a house or office trailer, that is subject to the motor vehicle excise tax under § 13-809 or § 13-811 of the Transportation Article;        (5)    a lease of a motor vehicle that is leased for a period of at least 1 year;        (6)    a rental of a motion picture, motion picture trailer, or advertising poster for display on theater premises by a person whose gross receipts from the activity related to the rental is subject to the admissions and amusement tax; or        (7)    except for a rental, a sale of a vessel that is subject to the excise tax under § 8-716 of the Natural Resources Article.    (b)    If a person who buys tangible personal property or a taxable service in a retail sale pays the sales and use tax when the retail sale is made, the person is not required to pay the tax again when the person uses that tangible personal property or taxable service in the State.    (c)    (1)    To the extent that a buyer pays another state a tax on a sale or gross receipts from a sale of tangible personal property or a taxable service that the buyer acquires before the property or service enters this State, the sales and use tax does not apply to use of the property or service in this State.        (2)    If the tax paid to another state is less than the sales and use tax, the buyer shall pay the difference between the sales and use tax and the amount paid to the other state in accordance with the formula under § 11-303(b) of this title.
MD. Tax - General Code Ann. §  11-222 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-222 - Testing Equipment

    The sales and use tax does not apply to a sale of deliverable end item testing equipment that is used to perform a contract for the United States Department of Defense and that, under the terms of the contract, is to be transferred to the federal government, if the contract is awarded as a result of a bid submitted after June 1, 1986.
MD. Tax - General Code Ann. §  11-223 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-223 - Transportation Services

    The sales and use tax does not apply to a sale of:         (1)    a bus to a person who uses the bus only:            (i)    in the operation of the transportation system of a political subdivision of the State; and            (ii)    for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or        (2)    a transportation service.
MD. Tax - General Code Ann. §  11-224 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-224 - Water

    The sales and use tax does not apply to a sale of water that is delivered to the buyer through pipes or conduits.
MD. Tax - General Code Ann. §  11-225 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-225 - Computer Programs

    (a)    In this section, “computer program” means a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result.    (b)    The sales and use tax does not apply to a sale of a computer program that is legally permitted to be and is intended to be:        (1)    reproduced for sale; or        (2)    incorporated in whole or in part into another computer program intended for sale.
MD. Tax - General Code Ann. §  11-226 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-226 - Appliances Meeting Certain Efficiency Requirements

    (a)    (1)    In this subsection, “Energy Star product” means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States Department of Energy.        (2)    Beginning in calendar year 2011, the weekend that consists of the Saturday immediately preceding the third Monday in February through the third Monday in February each year shall be a tax–free weekend during which the exemption under paragraph (3) of this subsection shall apply.        (3)    During the tax–free weekend established under paragraph (2) of this subsection, the sales and use tax does not apply to the sale of any:            (i)    Energy Star product; or            (ii)    solar water heater.    (b)    The sales and use tax does not apply to the sale of a multifuel pellet stove designed to burn agricultural field corn.
MD. Tax - General Code Ann. §  11-227 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-227 - Property or Service Used Directly in Film Production Activity

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Film production activity” means the production or postproduction of film or video projects including feature films, television projects, commercials, corporate films, infomercials, music videos, or other projects for which the producer or production company will be compensated, and which are intended for nationwide commercial distribution.            (ii)    “Film production activity” includes the production or postproduction of digital, animation, and multimedia projects.            (iii)    “Film production activity” does not include:                1.    production or postproduction of student films or noncommercial personal videos; or                2.    any activity not necessary to and undertaken directly and exclusively for the making of a master film, tape, or image.        (3)    “Tangible personal property or a taxable service used directly in connection with a film production activity” includes:            (i)    camera equipment and supplies;            (ii)    film and tape;            (iii)    lighting and stage equipment and supplies;            (iv)    sound equipment and supplies;            (v)    recording equipment and supplies;            (vi)    costumes, wardrobes, and materials to construct them;            (vii)    props, scenery, and materials to construct them;            (viii)    design supplies and equipment;            (ix)    drafting supplies and equipment;            (x)    special effects supplies and equipment;            (xi)    short–term vehicle rentals; and            (xii)    fabrication, printing, or production of scripts, storyboards, costumes, wardrobes, props, scenery, or special effects.    (b)    The sales and use tax does not apply to a sale of tangible personal property or a taxable service used directly in connection with a film production activity by a film producer or production company certified by the Department of Economic Competitiveness and Commerce under Title 6, Subtitle 2 of the Economic Development Article.
MD. Tax - General Code Ann. §  11-228 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-228 - Tax-Free Period

    (a)    In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.    (b)    (1)    Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this subsection shall apply.        (2)    During the tax–free period for back–to–school shopping established under paragraph (1) of this subsection, the sales and use tax does not apply to:            (i)    the sale of any item of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less; or            (ii)    the first $40 of the taxable price of any backpack or bookbag.
MD. Tax - General Code Ann. §  11-229 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow

    The sales and use tax does not apply to a sale of electricity, fuel, and other utilities used to operate the machinery or equipment used to produce snow for commercial purposes.