There is a newer version of the Maryland Code
Maryland Tax - General Section 11-212
§ 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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