Statutes Text
Article - Tax - General
§11–218.
The sales and use tax does not apply to a sale of:
(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.
MyMGA
Accessibility Tools