<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-223" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <text>The sales and use tax does not apply to a sale of:</text>
  <level label="1">
    <text>a bus to a person who uses the bus only:</text>
    <level label="i">
      <text>in the operation of the transportation system of a political subdivision of the State; and</text>
    </level>
    <level label="ii">
      <text>for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or</text>
    </level>
  </level>
  <level label="2">
    <text>a transportation service.</text>
  </level>
</section>
