{"data":{"id":"us-md/md.-code-tax-general-11-213","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–213","heading":"","body":"Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-213","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1f1e524d4c902311feb2a9c3cbe8e1bb2c85ba1143ff841e6eddb286bbe94b64","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-212","next":"us-md/md.-code-tax-general-11-214"},"notice":"GroundRules: Original legal text. Not legal advice."}