Subtitle 2 - EXEMPTIONS
- Section 11-201 - Agricultural purposes and products
- Section 11-201.1 - Sale of tangible personal property through bulk vending machine
- Section 11-202 - Cylinder demurrage charge
- Section 11-203 - Dietary animal food
- Section 11-204 - Exempt charitable or nonprofit sales
- Section 11-205 - Flags
- Section 11-206 - Food
- Section 11-207 - Fuel
- Section 11-208 - Interstate or foreign commerce or use in another state
- Section 11-209 - Casual and isolated sale; distribution or transfer of tangible personal property
- Section 11-210 - Machinery and equipment
- Section 11-211 - Medicine and medical supplies; medical records; health and physical aids; hygienic aids
- Section 11-212 - Mining purpose
- Section 11-213 - Mobile homes
- Section 11-214 - Nonresident property
- Section 11-214.1 - Precious metal bullion and coins
- Section 11-215 - Printing use and publications
- Section 11-216 - Property for use in another state
- Section 11-217 - Research and development purpose
- Section 11-218 - Seafood harvesting purposes
- Section 11-219 - Services
- Section 11-220 - State or political subdivision
- Section 11-221 - Taxation by other law
- Section 11-222 - Testing equipment
- Section 11-223 - Transportation services
- Section 11-224 - Water
- Section 11-225 - Computer programs
- Section 11-226 - Appliances meeting certain efficiency requirements
- Section 11-227 - Property or service used directly in film production activity
- Section 11-228 - Tax-free period
- Section 11-229 - Sale of electricity, fuel, and utilities for production of snow
- Section 11-230 - Sale of geothermal equipment or solar energy equipment
- Section 11-231 - Lodging at corporate training center
- Section 11-232 - [Effective until 6/30/2026] Redevelopment areas
- Section 11-233 - Light rail transit vehicle
- Section 11-234 - Qualified personal property or service purchased for eligible project by qualified business entity
- Section 11-235 - Cleaning commercial or industrial building owned by common ownership community or retirement community
- Section 11-236 - Applicability of sales and use tax to sale of construction material
- Section 11-237 - [Effective until 6/30/2025] Applicability of sales of materials, parts , or equipment used to repair, maintain , or upgrade aircraft or the avionics systems of aircraft material
- Section 11-238 - [Effective until 6/30/2030] Applicability of sales and use tax to sale of construction material
- Section 11-239 - Applicability of sales and use tax to sale of of qualified data center personal property
- Section 11-240 - Applicability of sales and use tax to sale of materials, equipment, or supplies to a licensed caterer
- Section 11-241 - Sale of construction material or warehousing equipment purchased by a person solely for use in a federal facilities redevelopment area
- Section 11-242 - [Effective until 6/30/2031] Sales and use tax exemption for Hagerstown Multi-Use Sports and Events Facility
- Section 11-243 - Prince George's County Blue Line Corridor facility exemption
- Section 11-244 - Infant car seat
- Section 11-245 - Cannabis