Ch. 710

LAWS OF MARYLAND

(1)   "rental [car or truck] VEHICLE" means a passenger
car, as defined in § 11-144.1 of the Transportation Article, or a
vehicle that may be registered as a Class E, F, [or] G, OR M
vehicle under Title 13, Subtitle 9 of the Transportation Article:

(i) that is acquired solely for rental purposes
but will not be rented to the same person for a period of more
than 180 consecutive days;

(ii) 1. that, at the time of purchase, is part
of a fleet of passenger cars owned by the same person, at least 5
of which meet the criteria in [item (i) of this paragraph]
SUBITEM (I) OF THIS ITEM; [or]

2.   that, at the time of purchase, is part
of a fleet of rental trucks owned by the same person, at least 5
of which meet the criteria in [item (i) , of this paragraph;]
SUBITEM (1) SUBITEM (I) OF THIS ITEM; OR

3.  THAT, AT THE TIME OF PURCHASE, IS PART
OF A FLEET OF RENTAL RECREATIONAL MULTIPURPOSE PASSENGER VEHICLES
OWNED BY THE SAME PERSON, AT LEAST 5 OF WHICH MEET THE CRITERIA
IN SUBITEM (I) OF THIS ITEM;

(iii) for which the owner does not provide a
driver; and

(iv) that, if the vehicle is a passenger car OR
MULTIPURPOSE PASSENGER VEHICLE, will not be used to transport
individuals or property for hire; and

(2)   "rental [car or truck] VEHICLE" does not include:

(i) a dump truck, as described in § 13-919 of
the Transportation Article;

(ii) a tow truck, as described in § 13-920 of
the Transportation Article; or

(iii) A farm vehicle exempt from the sales and
use tax under § ll-201(a) of this title.

(b)  A vendor is allowed a credit against the sales and use
tax equal to the amount that the vendor pays as excise tax
imposed on a rental [car or truck] VEHICLE under § 13-809 of the
Transportation Article.

(c)  Within 3 years after the due date of the sales and use
tax return for the period during which the excise tax was paid, a
vendor shall complete and file, with a sales and use tax return,
a claim form for a credit under subsection (b) of this section.

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