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Maryland Code, Tax-General § 11-201

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 11-201 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-11-201/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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