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§ 11-103. Rebuttable presumption of taxability

West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: March 14, 2021
MD Code, Tax - General, § 11-103
§ 11-103. Rebuttable presumption of taxability
Currentness
In general
(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.
Burden of proof
(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.
Digital code or digital product
(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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2021, c. 38, § 1, eff. March 14, 2021.
Formerly Art. 81, § 333.
MD Code, Tax - General, § 11-103, MD TAX GENERAL § 11-103
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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