(a) 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) 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. (c) The retail sale of a digital code or digital product shall be presumed to be made in the state in which the customer tax address is located.
Maryland Legal Code