§ 11–223
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-223 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–223LinkCopy Citation
The sales and use tax does not apply to a sale of:
(1)
a bus to a person who uses the bus only:
(i)
in the operation of the transportation system of a political subdivision of the State; and
(ii)
for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or
(2)
a transportation service.