# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 11-237

The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:

(1) has a maximum gross takeoff weight of less than 12,500 pounds; or

(2)

  (i) has a maximum gross takeoff weight of 12,500 pounds or more; and

  (ii) is primarily used in interstate or foreign commerce.

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