§ 11–108

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-108 (2026)

Title 11. Sales and Use Tax

Subtitle 1. Definitions; General Provisions

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.