Md. Code, Tax-Gen. § 11-103

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 11-103 - Presumption of taxability
(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.

Md. Code, TG § 11-103

Amended by 2021 Md. Laws, Ch. 38,Sec. 1, eff. 3/12/2021.