Section 11-214 - Nonresident property.
§ 11-214. Nonresident property.
The sales and use tax does not apply to use of tangible personal property or a taxable service that:
(1) a nonresident:
(i) acquires before the property or service enters the State; and
(ii) uses:
1. for personal enjoyment or use or for a use that the Comptroller specifies by regulation, other than for a business purpose; or
2. in a presentation or in conjunction with a presentation of an exhibit, show, sporting event, or other public performance or display; and
(2) does not remain in the State for more than 30 days.
[An. Code 1957, art. 81, § 375; 1988, ch. 2, § 1; ch. 337, § 1.]