Maryland Statutes
§ 11-240
Maryland § 11-240
This text of Maryland § 11-240 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 11-240 (2026).
Text
(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 c
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 11-240, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-240.