Section 11-208 - Interstate or foreign commerce or use in another state. - Maryland Statutes

§ 11-208. Interstate or foreign commerce or use in another state.
 

(a)  Marine equipment and machinery.- 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)  Television broadcast film or tape.- The sales and use tax does not apply to a sale of film or video tape 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)  Conveyances.- 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 or other tangible personal property 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. 
 

[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 2.]