Terms Used In Maryland Code, TAX - GENERAL 11-205

  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
The sales and use tax does not apply to a sale of:

(1) a Maryland State flag;

(2) a United States flag; or

(3) a prisoner of war flag or missing in action flag honoring and remembering military personnel who have served in the armed forces of the United States.