§ 11-103. Presumption of taxability

MD Tax-Gen Code § 11-103 (2019) (N/A)
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(a)    A rebuttable presumption exists that any sale in the State is subject to the sales and use tax imposed under § 11-102(a)(1) of this subtitle.

(b)    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.