Md. Code, Tax - General § 11-103

in effect

(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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-103&enactments=falseFetched: 10/17/2026