(a) The sales and use tax does not apply to: (1) a sale of equipment or machinery that is used only to load, unload, and handle cargo of ocean going vessels within an international marine terminal; or (2) a rental of equipment or machinery that: (i) is owned by the Maryland Port Administration; and (ii) is used only to load and unload ocean going vessels. (b) The sales and use tax does not apply to a sale of film, video tape, or a digital product for use only in television broadcasting by a television station that the Federal Communications Commission licenses specifically to broadcast to a city or town outside the State. (c) The sales and use tax does not apply: (1) to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce; (2) to a sale of a replacement part, other tangible personal property, or a digital product to be used physically in, on, or by a conveyance described in item (1) of this subsection; or (3) except for a rental, to a sale of a motor vehicle, other than a house or office trailer, that will be titled or registered in another state.
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