The sales and use tax does not apply to use of tangible personal property, a digital code, a digital product, or a taxable service that: (1) a nonresident: (i) acquires before the property, digital code, digital product, 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.
Maryland Legal Code