WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Also in item (1) of this section, the former phrase
"when the object of said sale, service or other
fabrication is returned to the miner or mine owner" is
deleted as unnecessary in light of the reference to
"mine use".

Defined terms: "Sale" § 11-101

"Sales and use tax" § 1-101 "Use" § 11-101

11-213. 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.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 375(d).

In the introductory language of this section, the
defined term "taxable service" is added to encompass
those services formerly included in a reference to
"tangible personal property".

In item (l)(i) of this section, the former word
"purchased" is deleted as included in the word
"acquires".

In items (l)(ii)l. and 2. of this section, the former
references to use "while temporarily in this State"
and to property "which is brought into this State
temporarily" and "which is not intended to and does
not become permanently located in the State" are
deleted as unnecessary in light of . the 30-day
limitation. Similarly, the third sentence of former
Art. 81, § 375(d), which stated a conclusive
presumption that property remaining more than 30 days
is "permanently located in the State", is deleted.

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