Md. Code Ann., Tax-Gen. § 11-707
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2022
As of January 1, 2019
(a) The Comptroller may issue a special license to an applicant who: (1) is not required to be licensed as an out–of–state vendor or a retail vendor; (2) operates out of the State and sells tangible personal property or a taxable service for use in the State; and (3) submits to the Comptroller an application on the form that the Comptroller requires.
(a) The Comptroller may issue a special license to an applicant who: (1) is not required to be licensed as an out–of–state vendor or a retail vendor; (2) operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and (3) submits to the Comptroller an application on the form that the Comptroller requires.
(b) While it is effective, a special license authorizes the licensee to collect the sales and use tax.
(b) While it is effective, a special license authorizes the licensee to collect the sales and use tax.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.