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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 11-103

§ 11-103

Official textmgaleg.maryland.gov

# (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.

# (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.

# (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.

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In this article (40 sections)
  1. gtg-10-823 · § 10-823
  2. gtg-10-824 · § 10-824
  3. gtg-10-825 · § 10-825
  4. gtg-10-827 · § 10-827
  5. gtg-10-828 · § 10-828
  6. gtg-10-829 · § 10-829
  7. gtg-10-830 · § 10-830
  8. gtg-10-901 · § 10-901
  9. gtg-10-902 · § 10-902
  10. gtg-10-905 · § 10-905
  11. gtg-10-906 · § 10-906
  12. gtg-10-907 · § 10-907
  13. gtg-10-908 · § 10-908
  14. gtg-10-909 · § 10-909
  15. gtg-10-910 · § 10-910
  16. gtg-10-911 · § 10-911
  17. gtg-10-912 · § 10-912
  18. gtg-10-913 · § 10-913
  19. gtg-11-101 · § 11-101
  20. gtg-11-102 · § 11-102
  21. gtg-11-103 · § 11-103
  22. gtg-11-104 · § 11-104
  23. gtg-11-105 · § 11-105
  24. gtg-11-106 · § 11-106
  25. gtg-11-108 · § 11-108
  26. gtg-11-109 · § 11-109
  27. gtg-11-201.1 · § 11-201.1
  28. gtg-11-201 · § 11-201
  29. gtg-11-204 · § 11-204
  30. gtg-11-205 · § 11-205
  31. gtg-11-206 · § 11-206
  32. gtg-11-207 · § 11-207
  33. gtg-11-208 · § 11-208
  34. gtg-11-209 · § 11-209
  35. gtg-11-210 · § 11-210
  36. gtg-11-211 · § 11-211
  37. gtg-11-212 · § 11-212
  38. gtg-11-213 · § 11-213
  39. gtg-11-214.1 · § 11-214.1
  40. gtg-11-214 · § 11-214
Full table of contents →