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§ 11-214. Nonresident tangible personal property, a digital code, a digital product, or taxable...

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-214
§ 11-214. Nonresident tangible personal property, a digital code, a digital product, or taxable service
Currentness
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.

Credits

Added as Tax-General § 11-213 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-214 by Acts 1988, c. 337, § 1. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, § 375.
MD Code, Tax - General, § 11-214, MD TAX GENERAL § 11-214
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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