Section 11-220 - State or political subdivision.
§ 11-220. State or political subdivision.
(a) Exemption.- The sales and use tax does not apply to a sale to the State or a political subdivision of the State.
(b) Limitation.- The exemption under subsection (a) of this section may not be construed to exempt any sale of tangible personal property, otherwise taxable under this title, to a contractor to be used under a contract with the State or a political subdivision of the State for construction, repair, or alteration of real property.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; ch. 337, § 1.]