§ 11-223. Transportation services

MD Tax-Gen Code § 11-223 (2019) (N/A)
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The sales and use tax does not apply to a sale of:

(1)    a bus to a person who uses the bus only:

(i)    in the operation of the transportation system of a political subdivision of the State; and

(ii)    for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or

(2)    a transportation service.