Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Exemptions of Livestock and Supplies

Sales, for agricultural purposes, of livestock, including poultry, are not taxable. Also exempt are sales of feed or bedding for livestock. The raising of horses for breeding purposes is an agricultural purpose, but the maintenance or sale of riding, show or race horses is not. The raising of livestock by members of 4-H or similar organizations for agricultural educational purposes qualifies for tax exemption, but the maintenance and sale of pets, dogs for breeding purposes and animals for testing purposes do not.

Links for Agricultural Exemptions
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Agricultural Exemptions
  Agricultural Exemptions FAQs
  Exempt Farm Equipment
  Exempt Farm Vehicles
  Livestock Exemptions
  Non-exempt Farm Equipment
  Exempt Agricultural Supplies
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