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2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
§ 11-214. Nonresident property
Universal Citation: MD Tax-Gen Code § 11-214 (2018)
- 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.
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