Section 11-211 – Medicine and Medical Supplies; Medical Records; Health and Physical Aids; Hygienic Aids
(a) The sales and use tax does not apply to: (1) a sale, to or by a physician or hospital, of drugs or medical supplies; (2) a sale of medicine; (3) a sale of disposable medical supplies; or (4) a sale of a patient’s medical records to the patient or the patient’s representative. (b) The sales and use tax does not […]
Section 11-226 – Appliances Meeting Certain Efficiency Requirements
(a) (1) In this subsection, “Energy Star product” means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, dehumidifier, boiler, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star efficiency requirements developed by the United States Environmental Protection Agency and the United States […]
Section 11-212 – Mining Purpose
The sales and use tax does not apply to a sale of: (1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or (2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.
Section 11-227 – Property or Service Used Directly in Film Production Activity
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Film production activity” means the production or postproduction of film or video projects including feature films, television projects, commercials, corporate films, infomercials, music videos, or other projects for which the producer or production company will be compensated, and which are intended for nationwide commercial distribution. […]
Section 11-213 – Mobile Homes
Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.
Section 11-228 – Tax-Free Period
(a) In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles. (b) (1) Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this […]
Section 11-214 – Nonresident Property
The sales and use tax does not apply to use of tangible personal property, a digital code, a digital product, or a taxable service that: (1) a nonresident: (i) acquires before the property, digital code, digital product, or service enters the State; and (ii) uses: 1. for personal enjoyment or use or for a use that the Comptroller specifies […]
Section 11-214.1 – Precious Metal Bullion and Coins
(a) In this section: (1) “precious metal bullion or coins” means: (i) any precious metal that has gone through a refining process and is in a state or condition such that its value depends on its precious metal content and not on its form; or (ii) except as provided in paragraph (2) of this subsection, monetized bullion, coins, or […]
Section 11-215 – Printing Use and Publications
(a) The sales and use tax does not apply to a sale of photographic material for use in the production of an item that is used in: (1) composition or printing; or (2) production of another item used in printing. (b) (1) The sales and use tax does not apply to a sale of art works, electros, electrotypes, hand or […]
Section 11-216 – Property for Use in Another State
(a) The sales and use tax does not apply to: (1) a sale for use of tangible personal property, a digital code, or a digital product that: (i) is bought outside this State; (ii) is intended solely for use in another state; and (iii) is stored in this State pending shipment to another state; (2) a sale of tangible personal property […]