Md. Code Ann., Tax-Gen. § 11-218
Marine harvesting products
Effective Jul 1, 2000Added as Tax-General § 11-217 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-218 by Acts 1988, c. 337, § 1. Amended by Acts 2000, c. 443, § 1, eff. July 1, 2000.State of Maryland
- (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.
The sales and use tax does not apply to a sale of:
Added as Tax-General § 11-217 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-218 by Acts 1988, c. 337, § 1. Amended by Acts 2000, c. 443, § 1, eff. July 1, 2000.
Formerly Art. 81, §§ 326, 375.