1. (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.
2. (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.
3. (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.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2021, c. 38, § 1, eff. March 14, 2021; Acts 2025, c. 604, § 4, eff. July 1, 2025.

Formerly Art. 81, § 333.