Section 11-216 - Property for use in another state. - Maryland Statutes

§ 11-216. Property for use in another state.
 

(a)  Exemptions.- The sales and use tax does not apply to: 

(1) a sale for use of tangible personal property that: 

(i) is bought outside this State; 

(ii) is intended solely for use in another state; and 

(iii) is stored in this State pending shipment to another state; 

(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 

(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. 

(b)  Tax to be paid.- The sales and use tax shall be paid: 

(1) on a sale under subsection (a) (1) of this section, when the tangible personal property is imported or stored in the State; and 

(2) on a sale under subsection (a) (2) of this section, when the sale is made. 

(c)  Claim for exemption.- A person who pays the sales and use tax under subsection (b) of this section may obtain the exemption by: 

(1) filing a claim for refund with the Comptroller when the property is removed from the State; and 

(2) providing the Comptroller with the evidence that the Comptroller requires by regulation, including: 

(i) evidence of use or removal of the property from the State; and 

(ii) satisfactory proof of entitlement to exemption in another state. 
 

[An. Code 1957, art. 81, §§ 326, 374A, 375; 1988, ch. 2, § 1; ch. 337, § 1; 1991, ch. 514.]