The place to find business sales tax information

— as well as solutions, services and jobs!

We are a manufacturer and deal in agricultural, fuel and retail products. Agriculture and fuel items are exempt from sales tax, but does that extend to transportation equipment?

Full Question: We are a manufacturing business dealing in both agricultural, fuel and retail products. Sales of agricultural and fuel products are exempt from sales tax, but does that exemption extend to the transportation equipment (tractor trailers and trailers) used to deliver there products to the buyer: i.e. purchases and/or leases of a trailer used for the delivery of the exempt product?

Brought to you by:

NOTE: This site does NOT provide client-specific tax advice. Information provided is general and may NOT apply to your particular situation. Do NOT take any action based upon any site content until you have received advice from an independent, qualified tax practitioner with whom you have a professional-client relationship. All content is subject to our disclaimer.


Diane Yetter photoIn Maryland, sales of transportation equipment are generally subject to tax. The exemption for sales of agricultural and fuel products does not extend to the purchase of transportation equipment used to deliver the exempt products to purchasers. If you deliver to purchasers in other states, note that the sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross state lines in interstate or foreign commerce is not subject to tax.

(Not quite what you need? View SALES TAX QUESTIONS home page to access other topics or use site-wide SEARCH in upper right)


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.