Md. Code Ann., Tax-Gen. § 11-702
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2020
As of January 1, 2019
A person shall be licensed by the Comptroller before the person may:
A person shall be licensed by the Comptroller before the person may:
(1) engage in the business of an out–of–state vendor in the State; or
(1) engage in the business of an out–of–state vendor in the State;
(2) engage in the business of a retail vendor in the State.
(2) engage in the business of a retail vendor in the State; or
(3) engage in the business of a marketplace facilitator.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.