§ 11-103. Presumption of taxability

Latest version.

(a) In general. -- 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) Burden of proof. -- 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.

HISTORY: An. Code 1957, art. 81, § 333; 1988, ch. 2, § 1.

                    
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