<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-208" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <level label="a">
    <text>The sales and use tax does not apply to:</text>
    <level label="1">
      <text>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</text>
    </level>
    <level label="2">
      <text>a rental of equipment or machinery that:</text>
      <level label="i">
        <text>is owned by the Maryland Port Administration; and</text>
      </level>
      <level label="ii">
        <text>is used only to load and unload ocean going vessels.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>The sales and use tax does not apply:</text>
    <level label="1">
      <text>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;</text>
    </level>
    <level label="2">
      <text>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</text>
    </level>
    <level label="3">
      <text>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.</text>
    </level>
  </level>
</section>
