{"data":{"id":"us-md/md.-code-tax-general-11-208","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–208","heading":"","body":"(a) The sales and use tax does not apply to:\n(1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or\n(2) a rental of equipment or machinery that:\n(i) is owned by the Maryland Port Administration; and\n(ii) is used only to load and unload ocean going vessels.\n(b) The sales and use tax does not apply to a sale of film, video tape, or a digital product for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State.\n(c) The sales and use tax does not apply:\n(1) to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce;\n(2) to a sale of a replacement part, other tangible personal property, or a digital product to be used physically in, on, or by a conveyance described in item (1) of this subsection; or\n(3) except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-208","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8e5b2985930c63c52d7d7840d30eff12fef08ced5283a5062c3e17268b06908e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-207","next":"us-md/md.-code-tax-general-11-209"},"notice":"GroundRules: Original legal text. Not legal advice."}