§ 11–214

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-214 (2026)

Title 11. Sales and Use Tax

Subtitle 2. Exemptions

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.