{"data":{"id":"us-md/md.-code-tax-general-11-231","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–231","heading":"","body":"The sales and use tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:\n(1) is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus;\n(2) provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and\n(3) does not offer lodging services to the general public.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-231","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c52b1c8e317bacf31c55e93c69e789f750985e9e5f0baa7c89eaf2c0cefb2f92","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-230","next":"us-md/md.-code-tax-general-11-232"},"notice":"GroundRules: Original legal text. Not legal advice."}