Maryland § 11-240
Full text of Maryland Maryland Code § 11-240, with citation guidance and answers to common questions.
§ 11-240.
(a) In this section:
(1) “licensed caterer” means the holder of a food service facility license issued by a county that offers catering services in connection with a specific event; and
(2) “licensed caterer” does not include a food service facility that is primarily engaged in the preparation and service of food to the general public at the facility.
(b) The sales and use tax does not apply to the sale of materials, equipment, or supplies to a licensed caterer if the materials, equipment, or supplies are:
(1) to be used by the caterer to perform a contract for catering services; and
(2) (i) intended for resale by the caterer; and
(ii) to be used directly or predominantly by the caterer in performing a catering contract that includes the provision of food and beverages.
Frequently Asked Questions About Maryland § 11-240
What does Maryland Code § 11-240 cover?
Section 11-240 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 § 11-240?
A common citation format is "Maryland Code § 11-240" (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 § 11-240 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.