Md. Code Ann., Tax-Gen. § 11-703
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2022
As of January 1, 2019
An applicant for a license to engage in the business of an out–of–state vendor or to engage in the business of a retail vendor shall submit an application to the Comptroller:
An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:
(1) for each place of business in the State where the applicant sells tangible personal property or a taxable service;
(1) for each place of business in the State where the applicant sells tangible personal property, a digital code, a digital product, or a taxable service;
(2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
(2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
(3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
(3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.