§ 11-208
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/md/tax-general/11-208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–208.
(a)The sales and use tax does not apply to:
(1)a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or
(2)a rental of equipment or machinery that:
(i)is owned by the Maryland Port Administration; and
(ii)is used only to load and unload ocean going vessels.
(b)The sales and use tax does not apply to a sale of film, video tape, or a digital product for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.
(c)The sales and use tax does not apply:
(1)to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce;
(2)to a sale of a replacement part, other tangible personal property, or a digital product to be used physically in, on, or by a conveyance described in item
(1)of this subsection; or
(3)except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.