{"data":{"id":"us-md/md.-code-tax-general-11-212","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–212","heading":"","body":"The sales and use tax does not apply to a sale of:\n(1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or\n(2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-212","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5aed97fbff2d6556db35ae30e9b9bdd4c5741ce44f9c39ca27e53774be6b3de4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-211","next":"us-md/md.-code-tax-general-11-213"},"notice":"GroundRules: Original legal text. Not legal advice."}