§ 11-707
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/md/tax-general/11-707A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§11–707.
(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.