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§ 11-201. Agricultural products and purposes

West's Annotated Code of MarylandTax-GeneralEffective: April 13, 2010

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: April 13, 2010
MD Code, Tax - General, § 11-201
§ 11-201. Agricultural products and purposes
Currentness
Agricultural purposes
(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 Article; and
(6) if bought by a farmer:
(i) a container to transport farm products that the farmer raises to market;
(ii) a farm vehicle, as defined in § 13-911(c) of the Transportation Article, when used in farming;
(iii) a milking machine, when used in farming;
(iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and
(v) farm equipment when used to:
1. raise livestock;
2. prepare, irrigate, or tend the soil; or
3. plant, service, harvest, store, clean, dry, or transport seeds or crops.
Agricultural products
(b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2010, c. 72, § 5, eff. April 13, 2010.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-201, MD TAX GENERAL § 11-201
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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