Md. Code, Tax-Gen. § 11-214

Current with changes from the 2024 Legislative Session

Section 11-214 - Nonresident property

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.

Md. Code, TG § 11-214

Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.