{"data":{"id":"us-md/md.-code-tax-general-11-223","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–223","heading":"","body":"The sales and use tax does not apply to a sale of:\n(1) a bus to a person who uses the bus only:\n(i) in the operation of the transportation system of a political subdivision of the State; and\n(ii) for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or\n(2) a transportation service.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-223","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"c08d66bb06e102c138a43d90c2916733d93826f9d0a71e3dd836a324c508d64a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-222","next":"us-md/md.-code-tax-general-11-224"},"notice":"GroundRules: Original legal text. Not legal advice."}