Current with changes from the 2024 Legislative Session
Section 11-223 - Transportation services
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.