{"data":{"id":"us-md/md.-code-tax-general-11-220","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–220","heading":"","body":"(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-220","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6bcfa76807e86e490d7faa1dbc76988a68983711016e6fa533c147bdb995ac4f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-219","next":"us-md/md.-code-tax-general-11-221"},"notice":"GroundRules: Original legal text. Not legal advice."}