§ 11-108
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/md/tax-general/11-108A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–108.
The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:
(1)the sale or recharge takes place at the vendor’s place of business located in the State;
(2)the buyer’s shipping address is in the State; or
(3)there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.