Maryland § 11-219
Full text of Maryland Maryland Code § 11-219, with citation guidance and answers to common questions.
§ 11-219.
(a) The sales and use tax does not apply to a personal, professional, or insurance service that:
(1) is not a taxable service; and
(2) involves a sale as an inconsequential element for which no separate charge is made.
(b) The sales and use tax does not apply to the sale of an optional computer software maintenance contract if the buyer does not have a right, as part of the contract, to receive at no additional cost software products that are separately priced and marketed by the vendor.
(c) The sales and use tax does not apply to the use of a taxable service obtained by using a prepaid telephone calling arrangement.
(d) (1) (i) In this subsection the following words have the meanings indicated.
(ii) “Cloud computing” means a service that enables on–demand, self–service network access to a shared pool of configurable computer resources, including data storage, analytics, commerce, streaming, e–mail, document sharing, and document editing.
(iii) “Qualified cybersecurity business” means an entity organized for profit that is engaged primarily in the development of innovative proprietary cybersecurity technology or the provision of cybersecurity services.
(2) The sales and use tax imposed on a taxable service described under § 11–101(m)(14) or (15) of this title does not apply to a sale of cloud computing to a qualified cybersecurity business.
Frequently Asked Questions About Maryland § 11-219
What does Maryland Code § 11-219 cover?
Section 11-219 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-219?
A common citation format is "Maryland Code § 11-219" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-219 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.