# Md. Code, Tax - General § 11-201: –201

> Maryland · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-201

## Section

- **Citation:** Md. Code, Tax - General § 11-201
- **Heading:** –201
- **Jurisdiction:** Maryland
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MD Code / Article gtg / Title 11 / Subtitle 2 / Section 11-201

## Text

(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose:

(1) livestock;

(2) feed or bedding for livestock;

(3) seed, fertilizer, fungicide, herbicide, or insecticide;

(4) baler twine or wire;

(5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and

(6) if bought by a farmer:

(i) a container to transport farm products that the farmer raises to market;

(ii) a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming;

(iii) a milking machine, when used in farming;

(iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and

(v) farm equipment when used to:

1. raise livestock;

2. prepare, irrigate, or tend the soil; or

3. plant, service, harvest, store, clean, dry, or transport seeds or crops.

(b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.

## Nearby sections

- [Md. Code, Tax - General § 11-201 §11–201.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-201.md)
- [Md. Code, Tax - General § 11-201.1 §11–201.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-201.1.md)
- [Md. Code, Tax - General § 11-204 §11–204.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-204.md)
- [Md. Code, Tax - General § 11-205 §11–205.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-205.md)
- [Md. Code, Tax - General § 11-206 §11–206.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-206.md)
- [Md. Code, Tax - General § 11-207 §11–207.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-207.md)
- [Md. Code, Tax - General § 11-208 §11–208.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-208.md)
- [Md. Code, Tax - General § 11-209 §11–209.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-209.md)
- [Md. Code, Tax - General § 11-210 §11–210.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-210.md)
- [Md. Code, Tax - General § 11-211 §11–211.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-211.md)
- [Md. Code, Tax - General § 11-212 §11–212.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-212.md)
- [Md. Code, Tax - General § 11-213 §11–213.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-213.md)
- [Md. Code, Tax - General § 11-214 §11–214.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-214.md)
- [Md. Code, Tax - General § 11-214.1 §11–214.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-214.1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-201. Check the current official text before relying on it. Not legal advice.