§ 11-216
288 words·~1 min read·
/md/tax-general/11-216A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–216.
(a)The sales and use tax does not apply to:
(1)a sale for use of tangible personal property, a digital code, or a digital product that:
(i)is bought outside this State;
(ii)is intended solely for use in another state; and
(iii)is stored in this State pending shipment to another state;
(2)a sale of tangible personal property to a person obligated under a contract to incorporate that property into real property located in another state where the purchase or use of that property would not be subject to a sales tax, use tax, or similar tax; or
(3)except for that portion of the purchase price allocable to intended viewing in this State, a sale of a series of images stored on video tape or in other optical or digital forms or electronic signals generated from these images to a cable or other nonbroadcast television network, if the images are intended for viewing by television viewers located outside the State.
(b)The sales and use tax shall be paid:
(1)on a sale under subsection (a)(1) of this section, when the tangible personal property is imported or stored in the State; and
(2)on a sale under subsection (a)(2) of this section, when the sale is made.
(c)A person who pays the sales and use tax under subsection
(b)of this section may obtain the exemption by:
(1)filing a claim for refund with the Comptroller when the property is removed from the State; and
(2)providing the Comptroller with the evidence that the Comptroller requires by regulation, including:
(i)evidence of use or removal of the property from the State; and
(ii)satisfactory proof of entitlement to exemption in another state.