§ 11–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-103 (2026)
Title 11. Sales and Use Tax
Subtitle 1. Definitions; General Provisions
§ 11–103LinkCopy Citation
(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.