(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 […]
(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 […]
(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 […]
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.
(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; […]
(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, […]
(a) The sales and use tax does not apply to: (1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or (2) a rental of equipment or machinery that: (i) is owned by the Maryland Port Administration; and (ii) is used only to load […]
(a) The sales and use tax does not apply to a casual and isolated sale by a person who regularly does not sell tangible personal property, a digital code, a digital product, or a taxable service if: (1) the sale price is less than $1,000; and (2) the sale is not made through an auctioneer or a dealer. […]
(a) The sales and use tax does not apply to a sale of: (1) machinery or equipment used to produce bituminous concrete; or (2) electricity, fuel, and other utilities used to operate that machinery or equipment. (b) The sales and use tax does not apply to a sale of: (1) tangible personal property, a digital code, or a digital product […]
(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 […]
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.
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.
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 […]
(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 […]
(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 […]
(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 […]
(a) (1) In this section, “research and development” means: (i) basic and applied research in the sciences and engineering; and (ii) the design, development, and governmentally required pre-market testing of prototypes, products, and processes. (2) “Research and development” does not include: (i) market research; (ii) research in the social sciences or psychology and other nontechnical activities; (iii) routine product testing; (iv) sales services; or […]
The sales and use tax does not apply to a sale of: (1) a clam or oyster rake, crab bait, crab or eel pot, or fish net; (2) a dredge, handscrape, or hand or patent tong; or (3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.
(a) The sales and use tax does not apply to a personal, professional, or insurance service that: (1) is not a taxable service; and (2) involves a sale as an inconsequential element for which no separate charge is made. (b) The sales and use tax does not apply to a sale of custom computer software, regardless of the method […]
(a) The sales and use tax does not apply to a sale to the State or a political subdivision of the State. (b) The exemption under subsection (a) of this section may not be construed to exempt any sale of tangible personal property, a digital code, or a digital product, otherwise taxable under this title, to a […]
