§ 11-208. Items used for interstate commerce, generally
West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021
Effective: May 30, 2021
MD Code, Tax - General, § 11-208
§ 11-208. Items used for interstate commerce, generally
(a) The sales and use tax does not apply to:
(b) The sales and use tax does not apply to a sale of film, video tape, or a digital product for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.
(c) The sales and use tax does not apply:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-208, MD TAX GENERAL § 11-208
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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