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2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 1 - Definitions; General Provisions
§ 11-103. Presumption of taxability
Universal Citation: MD Tax-Gen Code § 11-103 (2018)
(a) In general. -- A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under ยง 11-102(a)(1) of this subtitle.
(b) Burden of proof. -- 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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