§ 10-192.05. Exemptions.  


Latest version.
  • (a)

    A tax imposed under Section 10-192.03 does not apply to:

    (1)

    Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or

    (2)

    A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article.

(CB-37-2002)