There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-212 - Mining purpose
MD Tax-Gen Code § 11-212 (2013) What's This?
§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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