{"data":{"id":"us-md/md.-code-tax-general-11-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–201","heading":"","body":"(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose:\n(1) livestock;\n(2) feed or bedding for livestock;\n(3) seed, fertilizer, fungicide, herbicide, or insecticide;\n(4) baler twine or wire;\n(5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and\n(6) if bought by a farmer:\n(i) a container to transport farm products that the farmer raises to market;\n(ii) a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming;\n(iii) a milking machine, when used in farming;\n(iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and\n(v) farm equipment when used to:\n1. raise livestock;\n2. prepare, irrigate, or tend the soil; or\n3. plant, service, harvest, store, clean, dry, or transport seeds or crops.\n(b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"20b7769b039a04980cb71d7ce561a4f4ff02d6f007bccdbb93881ac28c0fb50f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-1a-06","next":"us-md/md.-code-tax-general-11-201.1"},"notice":"GroundRules: Original legal text. Not legal advice."}