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Code · Maryland · Tax - General

§ 11-212

54 words·~1 min read·/md/tax-general/11-212

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§11–212.
The sales and use tax does not apply to a sale of:
(1)fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or
(2)diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.
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