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2019 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
- § 11-201. Agricultural purposes and products
- § 11-201.1. Sale of tangible personal property through bulk vending machine
- § 11-204. Exempt charitable or nonprofit sales
- § 11-205. Flags
- § 11-206. Food
- § 11-207. Fuel
- § 11-208. Interstate or foreign commerce or use in another state
- § 11-209. Casual and isolated sale; distribution or transfer of tangible personal property
- § 11-210. Machinery and equipment
- § 11-211. Medicine and medical supplies; medical records; health and physical aids; hygienic aids
- § 11-212. Mining purpose
- § 11-213. Mobile homes
- § 11-214. Nonresident property
- § 11-214.1. Precious metal bullion and coins
- § 11-215. Printing use and publications
- § 11-216. Property for use in another state
- § 11-217. Research and development purpose
- § 11-218. Seafood harvesting purposes
- § 11-219. Services
- § 11-220. State or political subdivision
- § 11-221. Taxation by other law
- § 11-222. Testing equipment
- § 11-223. Transportation services
- § 11-224. Water
- § 11-225. Computer programs
- § 11-226. Appliances meeting certain efficiency requirements
- § 11-227. Property or service used directly in film production activity
- § 11-228. Tax-free period
- § 11-229. Sale of electricity, fuel, and utilities for production of snow
- § 11-230. Sale of geothermal equipment or solar energy equipment.
- § 11-231. Lodging at corporate training center
- § 11-232. Redevelopment areas [Section subject to abrogation]
- § 11-233. Light rail transit vehicle.
- § 11-234. Qualified personal property or service purchased for eligible project by qualified business entity [Amendment subject to contingent abrogation]
- § 11-235. Cleaning commercial or industrial building owned by common ownership community or retirement community.
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