Md. Code, Tax - General § 11-244
Md. Code, Tax - General § 11-244
in effectThe sales and use tax does not apply to a sale of an infant car seat.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-244&enactments=falseFetched: 10/17/2026
