§ 11-221. Construction with other tax laws
West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021
Effective: May 30, 2021
MD Code, Tax - General, § 11-221
§ 11-221. Construction with other tax laws
(a) The sales and use tax does not apply to:
(b) If a person who buys tangible personal property, a digital code, a digital product, or a taxable service in a retail sale pays the sales and use tax when the retail sale is made, the person is not required to pay the tax again when the person uses that tangible personal property, digital code, digital product, or taxable service in the State.
(c)(1) To the extent that a buyer pays another state a tax on a sale or gross receipts from a sale of tangible personal property, a digital code, a digital product, or a taxable service that the buyer acquires before the property, digital code, digital product, or service enters this State, the sales and use tax does not apply to use of the property or service in this State.
Digital product
Credits
Added as Tax-General § 11-220 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-221 by Acts 1988, c. 337, § 1. Amended by Acts 1991, c. 525; Acts 1991, c. 639; Acts 1991, c. 653; Acts 1991, c. 654; Acts 1991, c. 671, § 1; Acts 1992, 1st Sp. Sess., c. 1, § 2; Acts 1995, c. 126, § 1, eff. July 1, 1995; Acts 2021, c. 38, § 1, eff. March 14, 2021; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-221, MD TAX GENERAL § 11-221
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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