§ 11-103
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/md/tax-general/11-103A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–103.
(a)A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under § 11–102(a)(1) of this subtitle.
(b)The person required to pay the sales and use tax has the burden of proving that a sale in the State is not subject to the sales and use tax.
(c)The retail sale of a digital code, digital product, or taxable service described under § 11–101(m)(14) or
(15)of this subtitle shall be presumed to be made in the state in which the customer tax address is located.