Current with changes from the 2024 Legislative Session
Section 11-214 - Nonresident propertyThe 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; or2. 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.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.