§11–223.

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

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

            (i)    in the operation of the transportation system of a political subdivision of the State; and

            (ii)    for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or

        (2)    a transportation service.