Maryland Transportation Section 11-148.1

      (a)      "Rental vehicle" means a passenger car or a vehicle that may be registered as a Class E, F, G, or M vehicle under Title 13, Subtitle 9 of this article:

            (1)      That is acquired solely for rental purposes but will not be rented to the same person for a period of more than 180 consecutive days;

            (2)      (i)      That, at the time of purchase, is part of a fleet of passenger cars owned by the same person, at least five of which meet the criteria in item (1) of this subsection;

                  (ii)      That, at the time of purchase, is part of a fleet of rental trucks owned by the same person, at least five of which meet the criteria in item (1) of this subsection; or

                  (iii)      That, at the time of purchase, is part of a fleet of multipurpose passenger vehicles owned by the same person, at least five of which meet the criteria in item (1) of this subsection;

            (3)      For which the owner does not provide a driver; and

            (4)      That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for hire.

      (b)      "Rental vehicle" does not include:

            (1)      A dump truck, as described in § 13-919 of this article;

            (2)      A tow truck, as described in § 13-920 of this article; or

            (3)      A farm vehicle exempt from the sales and use tax under § 11-201(a) of the Tax - General Article.