Exemptions | Midpage11-201Agricultural products and purposes11-201.1Bulk vending machines11-202Repealed by Acts 2012, 1st Sp. Sess. c. 2, § 6, eff. July 1, 201211-203Repealed by Acts 1992, 1st Sp. Sess., c. 1, § 2, eff. May 1, 199211-204Exempt organizations11-205Sale of flags11-206Food sales11-207Fuel sales11-208Items used for interstate commerce, generally11-209Tangible personal property11-210Machinery for manufacturing and research11-211Medical supplies and physical aids11-212Wood products or diesel fuel for mine use11-213Manufactured home sales11-214Nonresident tangible personal property, a digital code, a digital product, or taxable service11-214.1Precious coins and bullion11-215Certain printing, publications, and government documents11-216Use of tangible personal property, a digital code, or a digital product outside State11-217Research materials11-218Marine harvesting products11-219Certain services and software contracts11-220Sales to State or political subdivisions11-221Construction with other tax laws11-222Equipment for performing government contract11-223Buses used by transportation system11-224Water delivered through pipes or conduits11-225Computer programs11-226Energy-efficient electric appliances11-227Film production activities11-228Tax-free period for back-to-school shopping11-229Utilities used in production of snow for commercial purposes11-230Geothermal or solar energy equipment11-231Transient guests at dormitories or other lodging facilities11-232Construction material and warehousing equipment11-233Light rail transit vehicle and related equipment for Purple Line11-234Abrogated by Acts 2018, c. 350, § 6, eff. January 1, 2022.11-235Commercial or industrial buildings owned by a common ownership community or retirement community11-236Construction material for Laurel Park racing facility site or Pimlico site11-237Aircraft parts and equipment11-238Construction material or warehousing equipment for a qualified opportunity zone or target redevelopment area11-239Qualified data center personal property11-240Materials, equipment, and supplies for catering contracts11-241Construction material purchased for the construction or redevelopment of a public school facility that is managed by the Maryland Stadium Authority11-242Construction material or warehousing equipment purchased for use in federal facilities redevelopment areas11-243Construction material purchased for use in the Hagerstown Multi-Use Sports and Events Facility11-244Infant car seats11-245Medical cannabis; sale between cannabis businesses or nurseries11-246Qualified companies in emerging technology development areas