(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: (1) classrooms; (2) dining; (3) exercise; (4) food preparation or cooking; (5) meetings or gatherings; (6) offices used by the common ownership community for management of the community; (7) recreation; (8) security; (9) sports; (10) storage; or (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.
Maryland Legal Code