Md. Code, Tax - General § 11-223

Md. Code, Tax - General § 11-223
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-223&enactments=falseFetched: 10/17/2026

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