Subtitle 2—Exemptions
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MD Tax General T. 11, Subt. 2, Refs & Annos
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§ 11–201. Agricultural Products and Purposes
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§ 11–201.1. Bulk Vending Machines
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§ 11–202. Repealed by Acts 2012, 1st Sp. Sess. C. 2, § 6, eff. July 1, 2012
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§ 11–203. Repealed by Acts 1992, 1st Sp. Sess., C. 1, § 2, eff. May 1, 1992
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§ 11–204. Exempt Organizations
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§ 11–205. Sale of Flags
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§ 11–206. Food Sales
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§ 11–207. Fuel Sales
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§ 11–208. Items Used for Interstate Commerce, Generally
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§ 11–209. Tangible Personal Property
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§ 11–210. Machinery for Manufacturing and Research
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§ 11–211. Medical Supplies and Physical AIDS
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§ 11–212. Wood Products or Diesel Fuel for Mine Use
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§ 11–213. Manufactured Home Sales
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§ 11–214. Nonresident Tangible Personal Property, a Digital Code, a Digital Product, or Taxable Service
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§ 11–214.1. Precious Coins and Bullion
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§ 11–215. Publications and Printed Material
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§ 11–216. Use of Tangible Personal Property, a Digital Code, or a Digital Product Outside State
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§ 11–217. Research Materials
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§ 11–218. Marine Harvesting Products
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§ 11–219. Services, Generally
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§ 11–220. Sales to State or Political Subdivisions
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§ 11–221. Construction with Other Tax Laws
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§ 11–222. Equipment for Performing Government Contract
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§ 11–223. Buses Used by Transportation System
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§ 11–224. Water Delivered Through Pipes or Conduits
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§ 11–225. Computer Programs
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§ 11–226. Energy-Efficient Electric Appliances
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§ 11–227. Film Production Activities
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§ 11–228. Tax-Free Period for Back-to-School Shopping
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§ 11–229. Utilities Used in Production of Snow for Commercial Purposes
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§ 11–230. Geothermal or Solar Energy Equipment
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§ 11–231. Transient Guests at Dormitories or Other Lodging Facilities
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§ 11–232. Construction Material and Warehousing Equipment
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§ 11–233. Light Rail Transit Vehicle and Related Equipment for Purple Line
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§ 11–234. Abrogated by Acts 2018, C. 350, § 6, eff. January 1, 2022.
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§ 11–235. Commercial or Industrial Buildings Owned by a Common Ownership Community or Retirement Community
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§ 11–236. Construction Material for Laurel Park Racing Facility Site or Pimlico Site
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§ 11–237. Aircraft Parts and Equipment
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§ 11–238. Construction Material or Warehousing Equipment for a Qualified Opportunity Zone or Target Redevelopment Area
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§ 11–239. Qualified Data Center Personal Property
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§ 11–240. Materials, Equipment, and Supplies for Catering Contracts
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§ 11–241. Construction Material Purchased for the Construction or Redevelopment of a Public School Facility that is Managed by the Maryland Stadium Authority
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§ 11–242. Construction Material or Warehousing Equipment Purchased for Use in Federal Facilities Redevelopment Areas
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§ 11–243. Construction Material Purchased for Use in the Hagerstown Multi-Use Sports and Events Facility
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§ 11–244. Infant Car Seats
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§ 11–245. Medical Cannabis; Sale Between Cannabis Businesses