(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.
(c) The retail sale of a digital code or digital product shall be presumed to be made in the state in which the customer tax address is located.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 11-102 - Imposition of Tax
Section 11-103 - Presumption of Taxability
Section 11-105 - Credit -- Collection and Payment Expense
Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement
Section 11-108 - Prepaid Telephone Service
Section 11-109 - List of Tangible Personal Property and Services