§ 11-237
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/md/tax-general/11-237A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–237. IN EFFECT
// EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 //
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
(i)has a maximum gross takeoff weight of 12,500 pounds or more; and
(ii)is primarily used in interstate or foreign commerce.