Maryland Tax - General Section 11-208

      (a)      The sales and use tax does not apply to:

            (1)      a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or

            (2)      a rental of equipment or machinery that:

                  (i)      is owned by the Maryland Port Administration; and

                  (ii)      is used only to load and unload ocean going vessels.

      (b)      The sales and use tax does not apply to a sale of film or video tape for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.

      (c)      The sales and use tax does not apply:

            (1)      to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce;

            (2)      to a sale of a replacement part or other tangible personal property to be used physically in, on, or by a conveyance described in item (1) of this subsection; or

            (3)      except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.