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ROBERT L. EHRLICH, JR., Governor
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Ch. 307
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2005. It shall remain effective for a period of 3 years and, at the end of
September 30, 2008, with no further action required by the General Assembly, this
Act shall be abrogated and of no further force and effect.
Approved May 10, 2005.
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CHAPTER 307
(Senate Bill 423)
AN ACT concerning
Sales and Use Tax - Modular Buildings
FOR the purpose of providing that for the sale of certain modular buildings the sales
and use tax rate is to be applied to a certain percentage of the taxable price for
the sale; defining a certain term; and generally relating to the application of the
sales and use tax to the sale of certain modular buildings in the State.
BY adding to
Article - Tax - General
Section 11-104(f)
Annotated Code of Maryland
(2004 Replacement Volume)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
11-104.
(F) (1) IN THIS SUBSECTION, "MODULAR BUILDING" INCLUDES
SINGLE-FAMILY OR MULTIFAMILY HOUSES, APARTMENT UNITS, OR COMMERCIAL
BUILDINGS, AND PERMANENT ADDITIONS TO SINGLE-FAMILY OR MULTIFAMILY
HOUSES, APARTMENT UNITS, OR COMMERCIAL BUILDINGS, COMPRISED OF ONE OR
MORE SECTIONS THAT ARE:
(I) INTENDED TO BECOME REAL PROPERTY;
(II) PRIMARILY CONSTRUCTED AT A LOCATION OTHER THAN THE
PERMANENT SITE AT WHICH THEY ARE TO BE ASSEMBLED;
(III) BUILT TO COMPLY WITH THE STANDARDS FOR
INDUSTRIALIZED BUILDINGS UNDER TITLE 12, SUBTITLE 3 OF THE PUBLIC SAFETY
ARTICLE; AND
(IV) SHIPPED WITH MOST PERMANENT COMPONENTS IN PLACE.
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