§ 11–229
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-229 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–229LinkCopy Citation
The sales and use tax does not apply to a sale of electricity, fuel, and other utilities used to operate the machinery or equipment used to produce snow for commercial purposes.