Md. Code Ann., Tax-Gen. § 11-712
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2020
As of January 1, 2019
A person may not engage in the business of a retail vendor or engage in the business of an out–of–state vendor without a license issued by the Comptroller under this subtitle.
A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.