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 […]
Section 11-201 – Agricultural Purposes and Products
(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose: (1) livestock; (2) feed or bedding for livestock; (3) seed, fertilizer, fungicide, herbicide, or insecticide; (4) baler twine or wire; (5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation […]
Section 11-201.1 – Sale of Tangible Personal Property Through Bulk Vending Machine
(a) In this section, “bulk vending machine” means a vending machine that: (1) contains unsorted merchandise; and (2) on insertion of a coin, dispenses the unsorted merchandise in approximately equal portions at random and without selection by the customer. (b) The sales and use tax does not apply to a sale of tangible personal property through a bulk vending […]
Section 11-204 – Exempt Charitable or Nonprofit Sales
(a) The sales and use tax does not apply to: (1) a sale to a cemetery company, as described in § 501(c)(13) of the Internal Revenue Code in effect on July 1, 1987; (2) a sale to a credit union organized under the laws of the State or of the United States; (3) a sale to a nonprofit organization […]
Section 11-205 – Flags
The sales and use tax does not apply to a sale of: (1) a Maryland State flag; (2) a United States flag; or (3) a prisoner of war flag or missing in action flag honoring and remembering military personnel who have served in the armed forces of the United States.
Section 11-206 – Food
(a) (1) In this section the following words have the meanings indicated. (2) “Facility for food consumption” does not include parking spaces for vehicles as the sole accommodation. (3) (i) “Food” means food for human consumption. (ii) “Food” includes the following foods and their products: 1. beverages, including coffee, coffee substitutes, cocoa, fruit juices, and tea; 2. condiments; 3. eggs; 4. fish, meat, and poultry; […]
Section 11-207 – Fuel
(a) The sales and use tax does not apply to: (1) a sale of electricity, steam, or artificial or natural gas for use in residential condominiums; (2) a sale of electricity, steam, or artificial or natural gas that is delivered under a residential or domestic rate schedule on file with the Public Service Commission; (3) a sale of coal, […]