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§ 11-235. Cleaning commercial or industrial building owned by common ownership community or retirement community.

MD Tax-Gen Code § 11-235 (2019) (N/A)
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(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:

(1)    classrooms;

(2)    dining;

(3)    exercise;

(4)    food preparation or cooking;

(5)    meetings or gatherings;

(6)    offices used by the common ownership community for management of the community;

(7)    recreation;

(8)    security;

(9)    sports;

(10)    storage; or

(11)    any other common use.

(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.

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