§ 11-703
119 words·~1 min read·
/md/tax-general/11-703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–703.
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, 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
(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.