Maryland Code, TAX – GENERAL 11-223

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Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

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.