The sales and use tax does not apply to a sale of a light rail transit vehicle or related equipment if the vehicle will be used to provide transit service on the Purple Line in Montgomery County and Prince George’s County.
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