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§ 11-208. Items used for interstate commerce, generally

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-208
§ 11-208. Items used for interstate commerce, generally
Marine equipment or machinery
(a) The sales and use tax does not apply to:
(1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or
(2) a rental of equipment or machinery that:
(i) is owned by the Maryland Port Administration; and
(ii) is used only to load and unload ocean going vessels.
Television broadcast film or tape
(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.
Aircraft, motor vehicles, railroad rolling stock, or vessels used to cross State lines
(c) The sales and use tax does not apply:
(1) to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce;
(2) to a sale of a replacement part, other tangible personal property, or a digital product to be used physically in, on, or by a conveyance described in item (1) of this subsection; or
(3) except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.

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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