Farm Vehicles

The sale to a farmer of a vehicle used only in the farming business and about the farmer's home is exempt from sales and use tax. Replacement parts and additional equipment for these vehicles are also exempt.

A farm vehicle is one that qualifies for a registration plate containing the word "farm" if titled and registered in Maryland.

Vehicles used to haul products for resale or to haul farm products for another person who is not a farmer do not qualify for the exemption.