1. (1) a nonresident:

   1. (i) acquires before the property, digital code, digital product, or service enters the State; and

   2. (ii) uses:

      1. 1. for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or
      2. 2. in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and
2. (2) does not remain in the State for more than 30 days.

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:

Added as Tax-General § 11-213 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 11-214 by Acts 1988, c. 337, § 1. Amended by Acts 2021, c. 669, § 1, eff. May 30, 2021.

Formerly Art. 81, § 375.