§ 11–216
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-216 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–216LinkCopy Citation
(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.