We instigate the angle-dependent magnetoresistance (AMR) of the layered nodal-line Dirac semimetal ZrSiS for the in-plane and out-of-plane current directions. This material has recently revealed an intriguing butterfly-shaped in-plane AMR that is not well understood. Our measurements of the polar out-of-plane AMR show a surprisingly different response with a pronounced cusp-like feature. The maximum of the cusp-like anisotropy is reached when the magnetic field is oriented in the $a$-$b$ plane. Moreover, the AMR for the azimuthal out-of-plane current direction exhibits a very strong four-fold $a$-$b$ plane anisotropy. Combining the Fermi surfaces calculated from first principles with the Boltzmanns semiclassical transport theory we reproduce and explain all the prominent features of the unusual behavior of the in-plane and out-of-plane AMR. We are also able to clarify the origin of the strong non-saturating transverse magnetoresistance as an effect of imperfect charge-carrier compensation and open orbits. Finally, by combining our theoretical model and experimental data we estimate the average relaxation time of $2.6times10^{-14}$~s and the mean free path of $15$~nm at 1.8~K in our samples of ZrSiS.
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