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2013 Maryland Code
TAX - GENERAL
§ 11-103 - Presumption of taxability


MD Tax-Gen Code § 11-103 (2013) What's This?

§11-103.

(a) A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under § 11-102(a)(1) of this subtitle.

(b) The person required to pay the sales and use tax has the burden of proving that a sale in the State is not subject to the sales and use tax.

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