{"data":{"id":"us-md/md.-code-tax-general-11-218","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–218","heading":"","body":"The sales and use tax does not apply to a sale of:\n(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;\n(2) a dredge, handscrape, or hand or patent tong; or\n(3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-218","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8a27e6377636d389f963a2d89397f6ca0400345aa793c6506f810b742ce3f017","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-217","next":"us-md/md.-code-tax-general-11-219"},"notice":"GroundRules: Original legal text. Not legal advice."}