# Md. Code, Tax - General § 11-208: –208

> Maryland · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T11_S2_S11-208

## Section

- **Citation:** Md. Code, Tax - General § 11-208
- **Heading:** –208
- **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 11-208

## Text

(a) 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) The sales and use tax does not apply to a sale of film, video tape, or a digital product 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) 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 to cross State lines in interstate or foreign commerce;

(2) to a sale of a replacement part, other tangible personal property, or a digital product 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.

## 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_S11-208. Check the current official text before relying on it. Not legal advice.