§ 11-218
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/md/tax-general/11-218A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–218.
The sales and use tax does not apply to a sale of:
(1)a clam or oyster rake, crab bait, crab or eel pot, or fish net;
(2)a dredge, handscrape, or hand or patent tong; or
(3)fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.