There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 11-223 - Transportation services
MD Tax-Gen Code § 11-223 (2013) What's This?
§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.
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