# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-201

(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 Sec.Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)