Maryland Tax - General Section 11-214

      The sales and use tax does not apply to use of tangible personal property or a taxable service that:

            (1)      a nonresident:

                  (i)      acquires before the property 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.