Maryland Code, TAX – GENERAL 11-212
Current as of: 2023 | Check for updates
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The sales and use tax does not apply to a sale of:
(1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or
(2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.