Md. Code Ann., Tax-Gen. § 11-237

Redline — January 1, 2021 → current.View current text →

Current — January 1, 2025

As of January 1, 2021

// EFFECTIVE UNTIL JUNE 30, ~~2025~~ PER ~~CHAPTER 638~~ OF ~~2020~~ //

// EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 //

~~(a)~~ The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that: ~~(1) has a maximum gross takeoff weight of less than 12,500 pounds; or (2) (i) has a maximum gross takeoff weight of 12,500 pounds or more; and (ii) is primarily used in interstate or foreign commerce.~~

The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:

(b) On or before December 31 each year, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on:

(1) the amount of sales and use tax revenue lost from the exemption under this section; and

(2) any change to the number of aviation technicians employed in the State as a result of the exemption under this section.

(1) has a maximum gross takeoff weight of less than 12,500 pounds; or

(2) (i) has a maximum gross takeoff weight of 12,500 pounds or more; and

(ii) is primarily used in interstate or foreign commerce.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.