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§ 11-223. Buses used by transportation system

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, § 11-223
§ 11-223. Buses used by transportation system
Currentness
The sales and use tax does not apply to a sale of:
(1) a bus to a person who uses the bus only:
(i) in the operation of the transportation system of a political subdivision of the State; and
(ii) for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or
(2) a transportation service.

Credits

Added as Tax-General § 11-222 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-223 by Acts 1988, c. 337, § 1.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-223, MD TAX GENERAL § 11-223
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.
End of Document