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§ 11-216. Use of tangible personal property, a digital code, or a digital product outside State

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, § 11-216
§ 11-216. Use of tangible personal property, a digital code, or a digital product outside State
Currentness
Exemptions
(a) The sales and use tax does not apply to:
(1) a sale for use of tangible personal property, a digital code, or a digital product that:
(i) is bought outside this State;
(ii) is intended solely for use in another state; and
(iii) is stored in this State pending shipment to another state;
(2) a sale of tangible personal property to a person obligated under a contract to incorporate that property into real property located in another state where the purchase or use of that property would not be subject to a sales tax, use tax, or similar tax; or
(3) except for that portion of the purchase price allocable to intended viewing in this State, a sale of a series of images stored on video tape or in other optical or digital forms or electronic signals generated from these images to a cable or other nonbroadcast television network, if the images are intended for viewing by television viewers located outside the State.
Tax to be paid
(b) The sales and use tax shall be paid:
(1) on a sale under subsection (a)(1) of this section, when the tangible personal property is imported or stored in the State; and
(2) on a sale under subsection (a)(2) of this section, when the sale is made.
Claim for exemption
(c) A person who pays the sales and use tax under subsection (b) of this section may obtain the exemption by:
(1) filing a claim for refund with the Comptroller when the property is removed from the State; and
(2) providing the Comptroller with the evidence that the Comptroller requires by regulation, including:
(i) evidence of use or removal of the property from the State; and
(ii) satisfactory proof of entitlement to exemption in another state.

Credits

Added as Tax-General § 11-215 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-216 by Acts 1988, c. 337, § 1. Amended by Acts 1991, c. 514; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 326, 374A, 375.
MD Code, Tax - General, § 11-216, MD TAX GENERAL § 11-216
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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