There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-218 - Seafood harvesting purposes
MD Tax-Gen Code § 11-218 (2013) What's This?
§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.
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