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.
Structure Maryland Statutes
Section 11-201 - Agricultural Purposes and Products
Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine
Section 11-204 - Exempt Charitable or Nonprofit Sales
Section 11-208 - Interstate or Foreign Commerce or Use in Another State
Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property
Section 11-210 - Machinery and Equipment
Section 11-212 - Mining Purpose
Section 11-214 - Nonresident Property
Section 11-214.1 - Precious Metal Bullion and Coins
Section 11-215 - Printing Use and Publications
Section 11-216 - Property for Use in Another State
Section 11-217 - Research and Development Purpose
Section 11-218 - Seafood Harvesting Purposes
Section 11-220 - State or Political Subdivision
Section 11-221 - Taxation by Other Law
Section 11-222 - Testing Equipment
Section 11-223 - Transportation Services
Section 11-225 - Computer Programs
Section 11-226 - Appliances Meeting Certain Efficiency Requirements
Section 11-227 - Property or Service Used Directly in Film Production Activity
Section 11-228 - Tax-Free Period
Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow
Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment
Section 11-231 - Lodging at Corporate Training Center
Section 11-232 - Redevelopment Areas
Section 11-233 - Light Rail Transit Vehicle
Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report
Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used
Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas