# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 1. Definitions; General Provisions

#### Section 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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)