§ 11–212
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-212 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–212LinkCopy Citation
The sales and use tax does not apply to a sale of:
(1)
fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or
(2)
diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.