Maryland Statutes

§ 11-237

Maryland·Article gtg Tax - General·Title 11

§11–237. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 // The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:

(1)has a maximum gross takeoff weight of less than 12,500 pounds; or
(2)(i) has a maximum gross takeoff weight of 12,500 pounds or more; and
(ii)is primarily used in interstate or foreign commerce.

Free access — add to your briefcase to read the full text and ask questions with AI

Maryland § 11-237 — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Nearby Sections

15
§ 11-101
§ 11-101
§ 11-102
§ 11-102
§ 11-103
§ 11-103
§ 11-104
§ 11-104
§ 11-105
§ 11-105
§ 11-106
§ 11-106
§ 11-108
§ 11-108
§ 11-109
§ 11-109
§ 11-1A-01
§ 11-1A-01
§ 11-1A-02
§ 11-1A-02
§ 11-1A-03
§ 11-1A-03
§ 11-1A-04
§ 11-1A-04
§ 11-1A-05
§ 11-1A-05
§ 11-1A-06
§ 11-1A-06
§ 11-201
§ 11-201
View on official source ↗