(a) 'Rental vehicle' means a passenger car or a vehicle that may be registered as a Class D, E, F, G, or M vehicle under Title 13, Subtitle 9 of this article: (1) That is acquired solely for rental purposes but will not be rented to the same person for a period of more than 180 consecutive days; (2) (i) That, at the time of purchase, is part of a fleet of passenger cars owned by the same person, at least five of which meet the criteria in item (1) of this subsection; (ii) That, at the time of purchase, is part of a fleet of rental trucks owned by the same person, at least five of which meet the criteria in item (1) of this subsection; (iii) That, at the time of purchase, is part of a fleet of multipurpose passenger vehicles owned by the same person, at least five of which meet the criteria in item (1) of this subsection; or (iv) That, at the time of purchase, is part of a fleet of motorcycles owned by the same person, at least five of which meet the criteria in item (1) of this subsection; (3) For which the owner does not provide a driver; and (4) That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for ection; (3) For which the owner does not provide a driver; and (4) That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for hire. (b) 'Rental vehicle' does not include: (1) A dump truck, as described in § 13-919 of this article; (2) A tow truck, as described in § 13-920 of this article; or (3) A farm vehicle exempt from the sales and use tax under § 11-201(a) of the Tax - General Article.
Maryland Legal Code