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Statutes Text

Article - Tax - General




§11–231.

    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.