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2021 Maryland Statutes
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
Section 11-214 - Nonresident Property
Universal Citation:
MD Tax - General Code Ann. § 11-214 (2021)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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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