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Maryland Code, Tax-General § 11-214

Current as of January 01, 2025 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - Maryland Code, Tax-General § 11-214 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-11-214/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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