§ 11-218. Seafood harvesting purposes

MD Tax-Gen Code § 11-218 (2019) (N/A)
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The sales and use tax does not apply to a sale of:

(1)    a clam or oyster rake, crab bait, crab or eel pot, or fish net;

(2)    a dredge, handscrape, or hand or patent tong; or

(3)    fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.