§ 11-214
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/md/tax-general/11-214A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–214.
The sales and use tax does not apply to use of tangible personal property, a digital code, a digital product, or a taxable service that:
(1)a nonresident:
(i)acquires before the property, digital code, digital product, or service enters the State; and
(ii)uses:
1. for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or
2. in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and
(2)does not remain in the State for more than 30 days.