§11–214.

    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.