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

   1. (i) in the operation of the transportation system of a political subdivision of the State; and
   2. (ii) for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or
2. (2) a transportation service.

The sales and use tax does not apply to a sale of:

Added as Tax-General § 11-222 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-223 by Acts 1988, c. 337, § 1.

Formerly Art. 81, §§ 326, 375.