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ROBERT L. EHRLICH, JR., Governor Ch. 210
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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