§ 11-223
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/md/tax-general/11-223A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–223.
The sales and use tax does not apply to a sale of:
(1)a bus to a person who uses the bus only:
(i)in the operation of the transportation system of a political subdivision of the State; and
(ii)for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or
(2)a transportation service.