There is a newer version of the Maryland Code
Maryland Tax - General Section 11-103
§ 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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