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Ch 218 2006 LAWS OF MARYLAND
Article - Tax - General
Section 11-204
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1 BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows
Article - Tax - General
11-204
(a) The sales and use tax does not apply to
(1) a sale to a cemetery company, as described in § 501(c)(13) of the
Internal Revenue Code in effect on July 1, 1987,
(2) a sale to a credit union organized under the laws of the State or of the
United States,
(3) a sale to a nonprofit organization made to carry on its work, if the
organization
(i) 1 is located in the State,
2 is located in an adjacent jurisdiction and provides its
services within the State on a routine and regular basis, or
3 is located in an adjacent jurisdiction whose law
A does not impose a sales or use tax on a sale to a nonprofit
organization made to carry on its work, or
B contains a reciprocal exemption from sales and use tax for
sales to nonprofit organizations located in adjacent jurisdictions similar to the
exemption allowed under this subsection,
(ii) is a charitable, educational, or religious organization,
(iii) is not the United States, and
(iv) except for the American National Red Cross, is not a unit or
instrumentality of the United States,
(4) a sale, not exceeding $500, to a nonprofit incorporated senior citizens'
organization made to carry on its work, if the organization
(i) is located in the State, and
(ii) receives funding from the State or a political subdivision of the
State,
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