reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  10-724.1 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-724.1 - Oyster Shell Recycling

    // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 603 AND 604 OF 2018 //    (a)    (1)    Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax in an amount equal to $5 for each bushel of oyster shells recycled during the taxable year.        (2)    An individual or a corporation that claims the credit under this section shall provide verification of the amount of oyster shells recycled during the taxable year with the individual or corporation tax return.    (b)    (1)    For any taxable year, the credit allowed under this section may not exceed the lesser of:            (i)    $1,500; or            (ii)    the State income tax calculated before application of the credit allowed under this section and §§ 10–701 and 10–701.1 of this subtitle.        (2)    The unused amount of the credit may not be carried over to any other taxable year.    (c)    (1)    The Department of Natural Resources and the Comptroller jointly shall adopt regulations to carry out the provisions of this section.        (2)    The regulations shall establish eligibility criteria and provide for the certification of businesses, landfills, and nonprofit organizations to verify the amount of oyster shells recycled by each individual or corporation.
MD. Tax - General Code Ann. §  10-734 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-734 - Qualified Vehicles

    (a)    In this section, “qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State.    (b)    Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.    (c)    (1)    For any taxable year, the credit allowed under this section may not exceed the lesser of:            (i)    $400 for each qualified vehicle; or            (ii)    the State income tax for that taxable year.        (2)    The unused amount of the credit may not be carried over to any other taxable year.
MD. Tax - General Code Ann. §  10-734.1 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-734.1 - Qualified Vehicle -- Modification and Extension

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Administration” means the Motor Vehicle Administration.        (3)    “Qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State.    (b)    Subject to the limitations of this section, an individual or a corporation that obtains a tax credit certificate from the Administration may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State during the taxable year.    (c)    (1)    Subject to paragraph (2) of this subsection, on application by a taxpayer, the Administration shall issue a tax credit certificate in the amount of $400 for each qualified vehicle registered by the taxpayer during the taxable year.        (2)    For any taxable year, the Administration may not issue an aggregate amount of tax credit certificates totaling more than:            (i)    $10,000 to any one taxpayer; or            (ii)    $500,000 to all taxpayers.    (d)    The Administration shall approve all applications that qualify for a tax credit certificate:        (1)    on a first–come, first–served basis; and        (2)    in a timely manner.    (e)    (1)    For any taxable year, the credit allowed under this section may not exceed the State income tax for that taxable year.        (2)    The unused amount of the credit may not be carried over to any other taxable year.    (f)    On or before January 31 each taxable year, the Administration shall report to the Comptroller on the tax credit certificates issued under this section during the prior taxable year.    (g)    The Administration, in consultation with the Comptroller, shall adopt regulations to carry out this section.
MD. Tax - General Code Ann. §  10-737 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-737 - Aerospace, Electronics, or Defense Contract Projects

    // EFFECTIVE UNTIL JUNE 30, 2021 PER CHAPTER 320 OF 2016 //    An individual or a corporation may claim a credit against the income tax for an aerospace, electronics, or defense contract project as provided under Title 6, Subtitle 7 of the Economic Development Article.
MD. Tax - General Code Ann. §  10-746 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-746 - Hunting and Harvesting of Antlerless Deer

    // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 172 AND 173 OF 2018 //    (a)    In this section, “qualified expenses” means expenses incurred to butcher and process an antlerless deer for human consumption.    (b)    Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $50 of the qualified expenses incurred by the individual if:        (1)    the hunting and harvesting of the deer complies with State hunting laws and regulations; and        (2)    the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.    (c)    (1)    For any taxable year, the total amount of credits an individual may claim under this section may not exceed $200, unless the individual harvested each deer for which the credits are claimed in accordance with a deer management permit.        (2)    The unused amount of the credit for any taxable year may not be carried over to any other taxable year.    (d)    An individual who claims the credit under this section shall have the immunity from liability described under § 5–634 of the Courts and Judicial Proceedings Article for donated food.
MD. Tax - General Code Ann. §  10-749 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 7 - Income Tax Credits|Section 10-749 - Qualified Workforce Housing Project

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Qualified workforce housing project” has the meaning stated in § 4–2501 of the Housing and Community Development Article.        (3)    “Secretary” means the Secretary of Housing and Community Development.    (b)    An individual or a corporation may claim a credit against the State income tax in the amount determined under subsection (c) of this section for a qualified workforce housing project.    (c)    (1)    The credit under this section equals the amount determined under paragraph (2) of this subsection for each qualified workforce housing project.        (2)    (i)    Except as provided in subparagraph (ii) of this paragraph, the amount allowed under paragraph (1) of this subsection for each qualified workforce housing project equals the amount stated in the final credit certificate issued by the Secretary under Title 4, Subtitle 25 of the Housing and Community Development Article.            (ii)    The credit amount allowed for a project under subparagraph (i) of this paragraph may be claimed in full for the first taxable year the project is placed in service.    (d)    If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, an individual or a corporation may apply the excess as a credit against the State income tax for succeeding taxable years until the earlier of:        (1)    the full amount of the excess is used; or        (2)    the expiration of the ninth taxable year after the taxable year in which the final credit certificate was issued.    (e)    An individual or a corporation claiming the State tax credit for a qualified workforce housing project shall submit with the individual’s or corporation’s income tax return a copy of the final credit certificate for the project issued by the Secretary under Title 4, Subtitle 25 of the Housing and Community Development Article.    (f)    The Secretary, in consultation with the Comptroller, may adopt regulations providing for the recapture of the State tax credits allowed under this section for a qualified workforce housing project that fails to continue to meet the requirements of Title 4, Subtitle 25 of the Housing and Community Development Article.    (g)    An individual or a corporation may not claim the credit allowed under this section for a project for any taxable year in which the owner of the project is in default under any regulatory agreement required with respect to the project under § 4–2502 of the Housing and Community Development Article.
MD. Tax - General Code Ann. §  11-102 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1 - Definitions; General Provisions|Section 11-102 - Imposition of Tax

    (a)    Except as otherwise provided in this title, a tax is imposed on:        (1)    a retail sale in the State; and        (2)    a use, in the State, of tangible personal property or a taxable service.    (b)    (1)    Subject to paragraph (2) of this subsection, in addition to the tax imposed under subsection (a) of this section, a hotel surcharge is imposed in Dorchester County on the sale of a right to occupy a room or lodgings as a transient guest in an establishment that offers at least 380 rooms.        (2)    The hotel surcharge imposed under paragraph (1) of this subsection may not be imposed if the Maryland Economic Development Corporation certifies to the Comptroller that the bonds issued by the Maryland Economic Development Corporation secured by the Dorchester County Economic Development Fund established under § 10–130 of the Economic Development Article have been paid in full.    (c)    (1)    A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose any retail sales or use tax except:            (i)    a sales tax or use tax that was in effect on January 1, 1971;            (ii)    a tax on the sale or use of:                1.    fuels;                2.    utilities;                3.    space rentals; or                4.    any controlled dangerous substance, as defined in § 5–101 of the Criminal Law Article, unless the sale is made by a person who registers under and complies with Title 5, Subtitle 3 of the Criminal Law Article; or            (iii)    a tax imposed by a code county on the sale or use of food and beverages authorized under § 20–602 of the Local Government Article.        (2)    Paragraph (1) of this subsection may not be construed as conferring authority to impose a sales and use tax.
MD. Tax - General Code Ann. §  11-103 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1 - Definitions; General Provisions|Section 11-103 - Presumption of Taxability

    (a)    A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under § 11-102(a)(1) of this subtitle.    (b)    The person required to pay the sales and use tax has the burden of proving that a sale in the State is not subject to the sales and use tax.
MD. Tax - General Code Ann. §  11-105 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1 - Definitions; General Provisions|Section 11-105 - Credit -- Collection and Payment Expense

    (a)    (1)    Except as provided in subsections (b) and (c) of this section, a vendor who timely files a sales and use tax return is allowed, for the expense of collecting and paying the tax, a credit equal to 0.9% of the gross amount of sales and use tax that the vendor is to pay to the Comptroller.        (2)    The credit allowed under this section does not apply to any sales and use tax that a vendor is required to pay to the Comptroller for any purchase or use that the vendor makes that is subject to the tax.    (b)    (1)    Subject to paragraph (2) of this subsection, the credit allowed under this section is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is to pay with each return.        (2)    For a vendor who files or is eligible to file a consolidated return under § 11–502 of this title, the credit allowed under paragraph (1) of this subsection is 1.2% of the first $6,000 of the gross amount of sales and use tax that the vendor is or would be required to pay with the consolidated return.    (c)    (1)    The credit allowed under subsection (a) of this section may not exceed $500 for each return.        (2)    For a vendor who files or is eligible to file a consolidated return under § 11–502 of this title, the total maximum credit that the vendor is allowed under this section for all returns filed for any period is $500.
MD. Tax - General Code Ann. §  11-108 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1 - Definitions; General Provisions|Section 11-108 - Prepaid Telephone Service

    The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:        (1)    the sale or recharge takes place at the vendor’s place of business located in the State;        (2)    the buyer’s shipping address is in the State; or        (3)    there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.
MD. Tax - General Code Ann. §  11-109 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1 - Definitions; General Provisions|Section 11-109 - List of Tangible Personal Property and Services

    (a)    The Comptroller shall publish on the Comptroller’s website, as a general guide for vendors, a comprehensive list of tangible personal property and services the sale or use of which are subject to the sales and use tax.    (b)    The Comptroller shall update the list published in accordance with subsection (a) of this section at least quarterly and detail any additions, deletions, or revisions to the list.
MD. Tax - General Code Ann. §  11-1A-01 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-01 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    (1)    “On-site generated electricity” means electricity that is generated at a facility:            (i)    the owner of which is an electric consumer that, together with any tenants of the owner, consumes at least 80% of the electricity generated by the facility each year; and            (ii)    that is operated by the owner or a designee of the owner.        (2)    “On-site generated electricity” does not include electricity generated at a facility that is owned by more than one person or governmental entity unless the ownership of the facility and the ownership of the building or machinery and equipment that consumes the electricity is substantially the same, as determined under regulations that the Comptroller adopts.    (c)    “Owner” means the person or governmental entity that has a capital investment in a facility and that for federal income tax purposes is entitled to deduct depreciation on the facility or would be entitled to the deduction if subject to the federal income tax.    (d)    “Public service company” has the meaning stated in § 8-401 of this article.    (e)    “Special use tax on electricity” means the tax imposed under this subtitle.
MD. Tax - General Code Ann. §  11-1A-02 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-02 - Qualifying Use

    (a)    In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company.    (b)    The special use tax on electricity does not apply to the use of:        (1)    electricity that is:            (i)    used for residential purposes; or            (ii)    used exclusively for emergency back-up generation; or        (2)    on-site generated electricity.
MD. Tax - General Code Ann. §  11-1A-03 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-03 - Rate

    The rate of the special use tax on electricity is 0.062 cents for each kilowatt hour of electricity that is subject to the tax.
MD. Tax - General Code Ann. §  11-1A-04 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-04 - Inapplicability of Subtitle 2 Exemptions

    The exemptions provided under Subtitle 2 of this title do not apply to the special use tax on electricity.
MD. Tax - General Code Ann. §  11-1A-05 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-05 - Reporting Requirements

    In addition to any information required under Subtitle 5 of this title:         (1)    the return of a vendor who makes a sale for use of electricity that is subject to the special use tax on electricity shall state for the period that the return covers:            (i)    the kilowatt hours of electricity the use of which became subject to the special use tax on electricity; and            (ii)    the special use tax on electricity that is due; and        (2)    the return of a person who uses electricity that is subject to the special use tax on electricity and fails to pay the tax to the vendor shall state for the period that the return covers:            (i)    the kilowatt hours of electricity that is subject to the special use tax on electricity; and            (ii)    the special use tax on electricity that is due.
MD. Tax - General Code Ann. §  11-1A-06 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 1A - Special Use Tax on Certain Electricity|Section 11-1A-06 - Comptroller to Adopt Regulations

    The Comptroller shall adopt regulations to carry out the provisions of this subtitle.
MD. Tax - General Code Ann. §  11-201 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-201 - Agricultural Purposes and Products

    (a)    The sales and use tax does not apply to a sale of the following items for an agricultural purpose:        (1)    livestock;        (2)    feed or bedding for livestock;        (3)    seed, fertilizer, fungicide, herbicide, or insecticide;        (4)    baler twine or wire;        (5)    fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and        (6)    if bought by a farmer:            (i)    a container to transport farm products that the farmer raises to market;            (ii)    a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming;            (iii)    a milking machine, when used in farming;            (iv)    fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and            (v)    farm equipment when used to:                1.    raise livestock;                2.    prepare, irrigate, or tend the soil; or                3.    plant, service, harvest, store, clean, dry, or transport seeds or crops.    (b)    Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.
MD. Tax - General Code Ann. §  11-201.1 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine

    (a)    In this section, “bulk vending machine” means a vending machine that:        (1)    contains unsorted merchandise; and        (2)    on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer.    (b)    The sales and use tax does not apply to a sale of tangible personal property through a bulk vending machine for a taxable price of 75 cents or less.
MD. Tax - General Code Ann. §  11-205 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-205 - Flags

    The sales and use tax does not apply to a sale of:         (1)    a Maryland State flag;        (2)    a United States flag; or        (3)    a prisoner of war flag or missing in action flag honoring and remembering military personnel who have served in the armed forces of the United States.
MD. Tax - General Code Ann. §  11-207 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-207 - Fuel

    (a)    The sales and use tax does not apply to:        (1)    a sale of electricity, steam, or artificial or natural gas for use in residential condominiums;        (2)    a sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission;        (3)    a sale of coal, firewood, heating oil, or propane gas or similar liquefied gas for use in residential property that contains not more than 4 units, cooperative housing, condominiums, or other similar residential living arrangements;        (4)    a sale of electricity through 3 or more bulk meters for use in a nonprofit planned retirement community of more than 2,000 housing cooperative or condominium units if:            (i)    ownership of units is restricted by age;            (ii)    any unit is served by an individual meter; and            (iii)    on or before July 1, 1979, at least 3 bulk meters served the community; or        (5)    a sale of electricity generated by solar energy equipment or residential wind energy equipment, as defined under § 11–230 of this subtitle, for use in residential property owned by an eligible customer–generator under § 7–306 of the Public Utilities Article.    (b)    The sales and use tax does not apply to a sale of wood, wood bark or residue, or refuse-derived fuel used for heating purposes.
MD. Tax - General Code Ann. §  11-208 (2021)
2021 Maryland Statutes|Tax - General|Title 11 - Sales and Use Tax|Subtitle 2 - Exemptions|Section 11-208 - Interstate or Foreign Commerce or Use in Another State

    (a)    The sales and use tax does not apply to:        (1)    a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or        (2)    a rental of equipment or machinery that:            (i)    is owned by the Maryland Port Administration; and            (ii)    is used only to load and unload ocean going vessels.    (b)    The sales and use tax does not apply to a sale of film or video tape for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.    (c)    The sales and use tax does not apply:        (1)    to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce;        (2)    to a sale of a replacement part or other tangible personal property to be used physically in, on, or by a conveyance described in item (1) of this subsection; or        (3)    except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.