Drugs, medical supplies, and linens initially used by an EMS provider that responds to an emergency call and treats the patient, but does not transport the patient to the hospital and other receiving facility, which are replenished at the scene of the illness or injury by an ambulance provider that transports the patient to the hospital and other receiving facility shall be deemed to have been used by the ambulance provider.
Md. Code Regs. 30.03.08.05