§ 11-212. Mining purpose

MD Tax-Gen Code § 11-212 (2019) (N/A)
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The sales and use tax does not apply to a sale of:

(1)    fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or

(2)    diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.