Ch. 2                                    LAWS OF MARYLAND

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF WOOD, WOOD
BARK OR RESIDUE, OR REFUSE-DERIVED FUEL USED FOR HEATING
PURPOSES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(jj) and (uu) and, as it extended the exemptions
under the former retail sales tax to the former use
tax, § 375(b).

Defined terms: "Sale" § 11-101
"Sales and use tax" § 1-101

11-208. INTERSTATE OR FOREIGN COMMERCE OR USE IN ANOTHER STATE.

(A)  MARINE EQUIPMENT AND MACHINERY.
THE SALES AND USE TAX DOES NOT APPLY TO:

(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

(2)  A RENTAL OF EQUIPMENT OR MACHINERY THAT:

(I)  IS OWNED BY THE MARYLAND PORT
ADMINISTRATION; AND

(II)  IS USED ONLY TO LOAD AND UNLOAD OCEAN
GOING VESSELS.

(B)  TELEVISION BROADCAST FILM OR TAPE.

THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF FILM OR
VIDEO TAPE 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.

(C)  CONVEYANCES.

THE SALES AND USE TAX DOES NOT APPLY:

(1)  TO A SALE OF AN AIRCRAFT, MOTOR VEHICLE, RAILROAD
ROLLING STOCK, OR VESSEL THAT IS USED PRINCIPALLY IN INTERSTATE
OR FOREIGN COMMERCE;

(2)  TO A SALE OF A REPLACEMENT PART OR OTHER TANGIBLE
PERSONAL PROPERTY TO BE USED PHYSICALLY IN, ON, OR BY A
CONVEYANCE DESCRIBED IN ITEM (1) OF THIS SUBSECTION; OR

(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.

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