Maryland Tax - General Section 9-201
§ 9-201.
  (a)   In this subtitle the following words have the meanings indicated.
  (b)   (1)   "Commercial motor vehicle" means any motor vehicle used or maintained for the transportation of persons or property that:
      (i)   has 2 axles and an operating or registered gross vehicle weight that exceeds 26,000 pounds;
      (ii)   has 3 or more axles; or
      (iii)   is used in combination with another vehicle and has an operating or registered gross combined weight that exceeds 26,000 pounds.
    (2)   "Commercial motor vehicle" does not include:
      (i)   a privately owned antique truck that:
        1.   is registered as a historic motor vehicle under § 13-936 of the Transportation Article; and
        2.   displays appropriate registration plates that the Motor Vehicle Administration issues;
      (ii)   a commercial motor vehicle that is operated:
        1.   by a state or a subdivision of a state;
        2.   by the United States;
        3.   by a joint unit of:
        A.   this State and the United States and other states; or
        B.   this State and another state;
        4.   by or for a state, political subdivision of a state, or private school as a school bus;
        5.   by a volunteer or paid fire department or rescue squad as fire or rescue equipment;
        6.   by a licensed vehicle dealer during a road test for sale, if the vehicle displays dealer registration plates that the Motor Vehicle Administration issues; or
        7.   by a person as a privately owned bus used only in the transportation system of a county, municipal corporation, special taxing district, or other political subdivision to transport the public on a regular schedule between fixed termini as those terms are defined in the Transportation Article;
      (iii)   a multipurpose passenger vehicle as defined in § 11-136.1 of the Transportation Article;
      (iv)   a multipurpose passenger vehicle or truck that does not exceed 3/4 ton capacity when towing:
        1.   a camping trailer as defined in § 11-106 of the Transportation Article; or
        2.   a travel trailer as defined in § 11-170 of the Transportation Article; or
      (v)   a farm truck as defined in § 13-921 of the Transportation Article or a farm area motor vehicle as defined in § 13-935 of the Transportation Article that has 2 axles and a registered or operating gross or combination weight of less than 40,001 pounds.
  (c)   (1)   "Motor carrier" means a person who operates or causes the operation of a commercial motor vehicle on a highway in this State.
    (2)   "Motor carrier" includes:
      (i)   a lessor of a commercial motor vehicle who provides or buys the motor fuel used to operate the vehicle or pays for it as a part of rental or other costs; and
      (ii)   a lessee whose lease entitles the lessee to receive a credit or refund for motor fuel that the lessor buys.