{"data":{"id":"us-md/md.-code-tax-general-11-216","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–216","heading":"","body":"(a) The sales and use tax does not apply to:\n(1) a sale for use of tangible personal property, a digital code, or a digital product that:\n(i) is bought outside this State;\n(ii) is intended solely for use in another state; and\n(iii) is stored in this State pending shipment to another state;\n(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\n(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.\n(b) The sales and use tax shall be paid:\n(1) on a sale under subsection (a)(1) of this section, when the tangible personal property is imported or stored in the State; and\n(2) on a sale under subsection (a)(2) of this section, when the sale is made.\n(c) A person who pays the sales and use tax under subsection (b) of this section may obtain the exemption by:\n(1) filing a claim for refund with the Comptroller when the property is removed from the State; and\n(2) providing the Comptroller with the evidence that the Comptroller requires by regulation, including:\n(i) evidence of use or removal of the property from the State; and\n(ii) satisfactory proof of entitlement to exemption in another state.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-216","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"96f6b00e3378cdf6b763d4a1125c3ca35fa23f8990087970283791021092b69c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-215","next":"us-md/md.-code-tax-general-11-217"},"notice":"GroundRules: Original legal text. Not legal advice."}