Md. Code Ann., Tax-Gen. § 11-208
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2022
As of January 1, 2019
(a) The sales and use tax does not apply to:
(1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or
(2) a rental of equipment or machinery that:
(i) is owned by the Maryland Port Administration; and
(ii) is used only to load and unload ocean going vessels.
(a) The sales and use tax does not apply to:
(1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or
(2) a rental of equipment or machinery that:
(i) is owned by the Maryland Port Administration; and
(ii) is used only to load and unload ocean going vessels.
(b) The sales and use tax does not apply to a sale of film or video tape for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.
(b) The sales and use tax does not apply to a sale of film, video tape, or a digital product for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.
(c) The sales and use tax does not apply: (1) to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce; (2) to a sale of a replacement part or other tangible personal property to be used physically in, on, or by a conveyance described in item (1) of this subsection; or (3) except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.
(c) The sales and use tax does not apply: (1) to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce; (2) to a sale of a replacement part, other tangible personal property, or a digital product to be used physically in, on, or by a conveyance described in item (1) of this subsection; or (3) except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.