§ 11-231. Lodging at corporate training center

MD Tax-Gen Code § 11-231 (2019) (N/A)
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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:

(1)    is operated solely in support of a corporate or any other headquarters, training, conference, or awards facility or campus;

(2)    provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and

(3)    does not offer lodging services to the general public.