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§ 11-210. Machinery for manufacturing and research

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, § 11-210
§ 11-210. Machinery for manufacturing and research
Currentness
Production of bituminous concrete, operation of machinery or equipment
(a) The sales and use tax does not apply to a sale of:
(1) machinery or equipment used to produce bituminous concrete; or
(2) electricity, fuel, and other utilities used to operate that machinery or equipment.
Production activities
(b) The sales and use tax does not apply to a sale of:
(1) tangible personal property, a digital code, or a digital product used directly and predominantly in a production activity at any stage of operation on the production activity site from the handling of raw material or components to the movement of the finished product, if the tangible personal property, digital code, or digital product is not installed so that it becomes real property;
(2) a melting, smelting, heating, or annealing coke oven, aluminum furnace, anode bake oven, electrolytic pot, cathode, refractory, or other material used in relining and rebuilding a furnace or oven; or
(3) a foundation to support other machinery or equipment or an item required to conform to an air or water pollution law and normally considered part of real property.
Equipment used by food vendor
(c) The sales and use tax does not apply to a sale of equipment that is used by a retail food vendor to manufacture or process bread or bakery goods for resale if:
(1) the taxable price of each piece of equipment is at least $2,000; and
(2) the retail food vendor operates a substantial grocery or market business, as defined in § 11-206(a) of this subtitle, at the same location where the food is sold.
Equipment to receive and broadcast digital signals
(d) The sales and use tax does not apply to the sale, on or after January 1, 2000, but before January 1, 2008, of machinery or equipment:
(1) that enables a television or radio station to originate and broadcast or to receive and broadcast digital signals; and
(2) that was or is purchased to comply with or to facilitate compliance with the Telecommunications Act of 1996, Pub. L. 104-104, 110 Stat. 56.1
Sales exempt from sales and use tax
(e) The sales and use tax does not apply to the sale of:
(1) machinery or equipment used directly and predominantly to produce Energy Star windows or Energy Star entry doors for residential real property; or
(2) electricity, fuel, and other utilities used to operate that machinery or equipment.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1; Acts 1989, c. 696; Acts 1993, c. 401; Acts 1993, c. 589; Acts 1996, c. 115, § 1, eff. July 1, 1996; Acts 1996, c. 345, § 1, eff. Jan. 1, 1997; Acts 1997, c. 4, § 3, eff. July 1, 2000; Acts 2000, c. 12, § 1, eff. July 1, 2000; Acts 2000, c. 65, § 1, eff. July 1, 2000; Acts 2006, c. 385, § 1, eff. July 1, 2006; Acts 2012, c. 456, § 1, eff. July 1, 2012; Acts 2012, c. 457, § 1, eff. July 1, 2012; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 324, 326, 375.

Footnotes

1
Pub.L. 104-104, Feb. 8, 1996, 110 Stat. 56, codified at 47 U.S.C.A. § 251 et seq.
MD Code, Tax - General, § 11-210, MD TAX GENERAL § 11-210
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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