Code of Maryland Regulations
Title 21 - STATE PROCUREMENT REGULATIONS
Subtitle 07 - CONTRACT TERMS AND CONDITIONS
Chapter 21.07.03 - Mandatory Terms and Conditions for Purchase Orders Over $50,000
Section 21.07.03.02 - Tax Exemption
Universal Citation: MD Code Reg 21.07.03.02
Current through Register Vol. 51, No. 19, September 20, 2024
"The State is generally exempt from federal excise taxes, Maryland sales and use taxes, District of Columbia sales taxes, and transportation taxes. Exemption certificates shall be completed upon request. Where a contractor is required to furnish and install material in the construction or improvement of real property in performance of a contract, the Contractor shall pay the Maryland sales tax and the exemption does not apply."
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