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Statutes Text

Article - Tax - General




§11–220.

    (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, a digital code, or a digital product, 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.



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