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2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
§ 11-229. Sale of electricity, fuel, and utilities for production of snow
Universal Citation: MD Tax-Gen Code § 11-229 (2018)
The sales and use tax does not apply to a sale of electricity, fuel, and other utilities used to operate the machinery or equipment used to produce snow for commercial purposes.
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