Maryland Code, TAX – GENERAL 11-214

Personal property: All property that is not real property.
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

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.