Exemptions

  1. Law
  2. Maryland Code
  3. General
  4. Sales and Use Tax
  5. Exemptions

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Section
11-201

Agricultural purposes and products

Section
11-201.1

Sale of tangible personal property through bulk vending machine

Section
11-204

Exempt charitable or nonprofit sales

Section
11-205

Flags

Section
11-206

Food

Section
11-207

Fuel

Section
11-208

Interstate or foreign commerce or use in another state

Section
11-209

Casual and isolated sale; distribution or transfer of tangible personal property

Section
11-210

Machinery and equipment

Section
11-211

Medicine and medical supplies; medical records; health and physical aids; hygienic aids

Section
11-212

Mining purpose

Section
11-213

Mobile homes

Section
11-214

Nonresident property

Section
11-214.1

Precious metal bullion and coins

Section
11-215

Printing use and publications

Section
11-216

Property for use in another state

Section
11-217

Research and development purpose

Section
11-218

Seafood harvesting purposes

Section
11-219

Services

Section
11-220

State or political subdivision

Section
11-221

Taxation by other law

Section
11-222

Testing equipment

Section
11-223

Transportation services

Section
11-224

Water

Section
11-225

Computer programs

Section
11-226

Appliances meeting certain efficiency requirements

Section
11-227

Property or service used directly in film production activity

Section
11-228

Tax-free period

Section
11-229

Sale of electricity, fuel, and utilities for production of snow

Section
11-230

Sale of geothermal equipment or solar energy equipment.

Section
11-231

Lodging at corporate training center

Section
11-232

Redevelopment areas

Section
11-233

Light rail transit vehicle.

Section
11-234

Qualified personal property or service purchased for eligible project by qualified business entity

Section
11-235

Cleaning commercial or industrial building owned by common ownership community or retirement community.