_C__State_of_Maryland_-_Sales_and_Use_Tax_Admissions_and_Amusement_Tax_Laws_and_Regulations_Issued.pdf

STATE OF MARYLAND: SALES AND USE TAX

ADMISSIONS AND AMUSEMENT TAX LAWS AND REGULATIONS ISSUED BY

COMPTROLLER OF THE TREASURY, SALES AND USE TAX DIVISION

11-221 Taxation by Other Law ( c ) Sales tax paid in other jurisdiction –

(1) to the extent that a buyer pays another state a tax on a sale or gross receipts from a sale of tangible personal property or a taxable service that the buyer acquires before the property of service enters this State, the sales and use tax does not apply to use of the property or service in this State.

(2) If the tax paid to another State is less than the sales and use tax, the buyer shall pay the difference between the sales and use tax and the amount paid to the other state in accordance with the formula under 1-303 (b).

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 enter 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. does not remain in the State for more than 30 days

11-303 Depreciation Allowance

( a ) In general - a buyer is allowed a depreciation allowance as an adjustment to taxable price if:

(1) Tangible personal property or a taxable service is acquired before the tangible personal property is brought into the State for use in the State or before the taxable service is used in the State; and

(2) The use first occurs in another state of federal jurisdiction.

( b ) Amount allowance - The allowance under subsection ( a ) of this section for each full year that follows the date of purchase is 10% of the taxable price paid to acquire the tangible personal property or taxable service.