Maryland § 11-235
Full text of Maryland Maryland Code § 11-235, with citation guidance and answers to common questions.
§ 11-235.
(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.
Frequently Asked Questions About Maryland § 11-235
What does Maryland Code § 11-235 cover?
Section 11-235 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 § 11-235?
A common citation format is "Maryland Code § 11-235" (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 § 11-235 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.