§ 11–208
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-208 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–208LinkCopy Citation
(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, 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, 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.