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<section article="gtg" article_name="Tax - General" number="11-210" 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 a sale of:</text>
    <level label="1">
      <text>machinery or equipment used to produce bituminous concrete; or</text>
    </level>
    <level label="2">
      <text>electricity, fuel, and other utilities used to operate that machinery or equipment.</text>
    </level>
  </level>
  <level label="b">
    <text>The sales and use tax does not apply to a sale of:</text>
    <level label="1">
      <text>tangible personal property, a digital code, or a digital product used directly and predominantly in a production activity at any stage of operation on the production activity site from the handling of raw material or components to the movement of the finished product, if the tangible personal property, digital code, or digital product is not installed so that it becomes real property;</text>
    </level>
    <level label="2">
      <text>a melting, smelting, heating, or annealing coke oven, aluminum furnace, anode bake oven, electrolytic pot, cathode, refractory, or other material used in relining and rebuilding a furnace or oven; or</text>
    </level>
    <level label="3">
      <text>a foundation to support other machinery or equipment or an item required to conform to an air or water pollution law and normally considered part of real property.</text>
    </level>
  </level>
  <level label="c">
    <text>The sales and use tax does not apply to a sale of equipment that is used by a retail food vendor to manufacture or process bread or bakery goods for resale if:</text>
    <level label="1">
      <text>the taxable price of each piece of equipment is at least $2,000; and</text>
    </level>
    <level label="2">
      <text>the retail food vendor operates a substantial grocery or market business, as defined in § 11–206(a) of this subtitle, at the same location where the food is sold.</text>
    </level>
  </level>
  <level label="d">
    <text>The sales and use tax does not apply to the sale, on or after January 1, 2000, but before January 1, 2008, of machinery or equipment:</text>
    <level label="1">
      <text>that enables a television or radio station to originate and broadcast or to receive and broadcast digital signals; and</text>
    </level>
    <level label="2">
      <text>that was or is purchased to comply with or to facilitate compliance with the Telecommunications Act of 1996, Pub. L. 104–104, 110 Stat. 56.</text>
    </level>
  </level>
  <level label="e">
    <text>The sales and use tax does not apply to the sale of:</text>
    <level label="1">
      <text>machinery or equipment used directly and predominantly to produce Energy Star windows or Energy Star entry doors for residential real property; or</text>
    </level>
    <level label="2">
      <text>electricity, fuel, and other utilities used to operate that machinery or equipment.</text>
    </level>
  </level>
</section>
