# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 2. Exemptions

#### Section 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.

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