{"data":{"id":"us-md/md.-code-tax-general-11-214","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–214","heading":"","body":"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:\n(1) a nonresident:\n(i) acquires before the property, digital code, digital product, or service enters the State; and\n(ii) uses:\n1. for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or\n2. in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and\n(2) does not remain in the State for more than 30 days.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-214","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"482aa86d566b61a2619b8513ba3bfcb7fdf248825e34de72fff64d95d635e083","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-213","next":"us-md/md.-code-tax-general-11-214.1"},"notice":"GroundRules: Original legal text. Not legal advice."}