Md. Code Ann., Tax-Gen. § 11-214 — § 11-214

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:
(1) a nonresident:
(i) acquires before the property, digital code, digital product, or service enters the State; and
(ii) uses:
1. for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or
2. in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and
(2) does not remain in the State for more than 30 days.