LegalFix
Sign In

§ 11-201. Agricultural purposes and products

MD Tax-Gen Code § 11-201 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.

No previous sections
Next Section
§ 11-201.1. Sale of tangible personal property through bulk vending machine