§ 11–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-201 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–201LinkCopy Citation
(a)
The sales and use tax does not apply to a sale of the following items for an agricultural purpose:
(1)
livestock;
(2)
feed or bedding for livestock;
(3)
seed, fertilizer, fungicide, herbicide, or insecticide;
(4)
baler twine or wire;
(5)
fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and
(6)
if bought by a farmer:
(i)
a container to transport farm products that the farmer raises to market;
(ii)
a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming;
(iii)
a milking machine, when used in farming;
(iv)
fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and
(v)
farm equipment when used to:
(1)
raise livestock;
(2)
prepare, irrigate, or tend the soil; or
(3)
plant, service, harvest, store, clean, dry, or transport seeds or crops.
(b)
Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.