# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-212

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.

---

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