Md. Code, Tax-Gen. § 11-222
Current with changes from the 2024 Legislative Session
The sales and use tax does not apply to a sale of deliverable end item testing equipment that is used to perform a contract for the United States Department of Defense and that, under the terms of the contract, is to be transferred to the federal government, if the contract is awarded as a result of a bid submitted after June 1, 1986.
Md. Code, TG § 11-222