§ 11–218

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-218 (2026)

Title 11. Sales and Use Tax

Subtitle 2. Exemptions

The sales and use tax does not apply to a sale of:

(1)

a clam or oyster rake, crab bait, crab or eel pot, or fish net;

(2)

a dredge, handscrape, or hand or patent tong; or

(3)

fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.