(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose: (1) livestock; (2) feed or bedding for livestock; (3) seed, fertilizer, fungicide, herbicide, or insecticide; (4) baler twine or wire; (5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and (6) if bought by a farmer: (i) a container to transport farm products that the farmer raises to market; (ii) a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming; (iii) a milking machine, when used in farming; (iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and (v) farm equipment when used to: 1. raise livestock; 2. prepare, irrigate, or tend the soil; or 3. plant, service, harvest, store, clean, dry, or transport seeds or crops. (b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.
Maryland Legal Code