{"data":{"id":"us-md/md.-code-tax-general-11-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–103","heading":"","body":"(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.\n(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.\n(c) The retail sale of a digital code, digital product, or taxable service described under § 11–101(m)(14) or (15) of this subtitle shall be presumed to be made in the state in which the customer tax address is located.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1a8daf5ecef91276ff092e639f1962040d86128aaac6ddb974290f2350ca0cf5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-102","next":"us-md/md.-code-tax-general-11-104"},"notice":"GroundRules: Original legal text. Not legal advice."}