Maryland Tax - General Section 11-216

      (a)      The sales and use tax does not apply to:

            (1)      a sale for use of tangible personal property that:

                  (i)      is bought outside this State;

                  (ii)      is intended solely for use in another state; and

                  (iii)      is stored in this State pending shipment to another state;

            (2)      a sale of tangible personal property to a person obligated under a contract to incorporate that property into real property located in another state where the purchase or use of that property would not be subject to a sales tax, use tax, or similar tax; or

            (3)      except for that portion of the purchase price allocable to intended viewing in this State, a sale of a series of images stored on video tape or in other optical or digital forms or electronic signals generated from these images to a cable or other nonbroadcast television network, if the images are intended for viewing by television viewers located outside the State.

      (b)      The sales and use tax shall be paid:

            (1)      on a sale under subsection (a)(1) of this section, when the tangible personal property is imported or stored in the State; and

            (2)      on a sale under subsection (a)(2) of this section, when the sale is made.

      (c)      A person who pays the sales and use tax under subsection (b) of this section may obtain the exemption by:

            (1)      filing a claim for refund with the Comptroller when the property is removed from the State; and

            (2)      providing the Comptroller with the evidence that the Comptroller requires by regulation, including:

                  (i)      evidence of use or removal of the property from the State; and

                  (ii)      satisfactory proof of entitlement to exemption in another state.