# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 1. Definitions; General Provisions

#### Section 11-103

(a) A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)