Section 11-235 - Cleaning commercial or industrial building owned by common ownership community or retirement community(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: (4) food preparation or cooking;(5) meetings or gatherings;(6) offices used by the common ownership community for management of the community;(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.Added by 2019 Md. Laws, Ch. 293,Sec. 1, eff. 4/30/2019.