# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-223

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.

---

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