{"data":{"id":"us-md/md.-code-tax-general-11-235","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–235","heading":"","body":"(a) The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:\n(1) classrooms;\n(2) dining;\n(3) exercise;\n(4) food preparation or cooking;\n(5) meetings or gatherings;\n(6) offices used by the common ownership community for management of the community;\n(7) recreation;\n(8) security;\n(9) sports;\n(10) storage; or\n(11) any other common use.\n(b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-235","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"2b3ac034c2a22e6ac73c8ce076e957ed6d4589e9d7ff445a01af556b027b6ef6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-233","next":"us-md/md.-code-tax-general-11-236"},"notice":"GroundRules: Original legal text. Not legal advice."}