The sales and use tax does not apply to use of tangible personal property, a digital code, a digital product, or a taxable service that:
(1) a nonresident:
(i) acquires before the property, digital code, digital product, 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.
Structure Maryland Statutes
Section 11-201 - Agricultural Purposes and Products
Section 11-201.1 - Sale of Tangible Personal Property Through Bulk Vending Machine
Section 11-204 - Exempt Charitable or Nonprofit Sales
Section 11-208 - Interstate or Foreign Commerce or Use in Another State
Section 11-209 - Casual and Isolated Sale; Distribution or Transfer of Tangible Personal Property
Section 11-210 - Machinery and Equipment
Section 11-212 - Mining Purpose
Section 11-214 - Nonresident Property
Section 11-214.1 - Precious Metal Bullion and Coins
Section 11-215 - Printing Use and Publications
Section 11-216 - Property for Use in Another State
Section 11-217 - Research and Development Purpose
Section 11-218 - Seafood Harvesting Purposes
Section 11-220 - State or Political Subdivision
Section 11-221 - Taxation by Other Law
Section 11-222 - Testing Equipment
Section 11-223 - Transportation Services
Section 11-225 - Computer Programs
Section 11-226 - Appliances Meeting Certain Efficiency Requirements
Section 11-227 - Property or Service Used Directly in Film Production Activity
Section 11-228 - Tax-Free Period
Section 11-229 - Sale of Electricity, Fuel, and Utilities for Production of Snow
Section 11-230 - Sale of Geothermal Equipment or Solar Energy Equipment
Section 11-231 - Lodging at Corporate Training Center
Section 11-232 - Redevelopment Areas
Section 11-233 - Light Rail Transit Vehicle
Section 11-237 - Aircraft Parts and Equipment -- Sales and Use Tax Exemption -- Annual Report
Section 11-240 - Licensed Caterers -- Sales and Use Tax Exemption for Certain Materials Used
Section 11-242 - Sales and Use Tax Exemption in Certain Federal Facilities Redevelopment Areas