Section 11-103 - Presumption of taxability.
§ 11-103. Presumption of taxability.
(a) In general.- 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) Burden of proof.- 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.
[An. Code 1957, art. 81, § 333; 1988, ch. 2, § 1.]