§ 11-214. Nonresident property

MD Tax-Gen Code § 11-214 (2019) (N/A)
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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.