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§ 11-218. Marine harvesting products

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
MD Code, Tax - General, § 11-218
§ 11-218. Marine harvesting products
Currentness
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.

Credits

Added as Tax-General § 11-217 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-218 by Acts 1988, c. 337, § 1. Amended by Acts 2000, c. 443, § 1, eff. July 1, 2000.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-218, MD TAX GENERAL § 11-218
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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