Title 11. Sales and Use Tax — Subtitle 7. Licensing
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-701 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–701LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
(1)
“Engage in the business of an out–of–state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State.
(2)
“Engage in the business of an out–of–state vendor” includes:
(i)
permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;
(ii)
having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service; or
(iii)
entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.
(c)
(1)
“Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.
(2)
“Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.
(d)
(1)
“License” means a license issued by the Comptroller:
(i)
to engage in the business of an out–of–state vendor;
(ii)
to engage in the business of a retail vendor; or
(iii)
to engage in the business of a marketplace facilitator.
(2)
“License” includes a special license issued under § 11–707 of this subtitle.
Md. Code Ann., Tax-Gen. § 11-702 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–702LinkCopy Citation
A person shall be licensed by the Comptroller before the person may:
(1)
engage in the business of an out–of–state vendor in the State;
(2)
engage in the business of a retail vendor in the State; or
(3)
engage in the business of a marketplace facilitator.
Md. Code Ann., Tax-Gen. § 11-703 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–703LinkCopy Citation
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.
Md. Code Ann., Tax-Gen. § 11-704 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–704LinkCopy Citation
The Comptroller shall issue to each applicant who meets the requirements of this subtitle a license for each place of business designated in the application.
Md. Code Ann., Tax-Gen. § 11-705 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–705LinkCopy Citation
While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee:
(1)
to engage in the business of an out–of–state vendor;
(2)
to engage in the business of a retail vendor; or
(3)
to engage in the business of a marketplace facilitator.
Md. Code Ann., Tax-Gen. § 11-706 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–706LinkCopy Citation
(a)
Except as otherwise provided in this section, a license is effective until it is:
(1)
surrendered by the licensee; or
(2)
revoked for cause by the Comptroller.
(b)
(1)
If a partnership that is licensed to engage in the business of a retail vendor is dissolved by the death of a partner, the surviving partner or partners may operate under the license for not more than 60 days after the date of dissolution.
(2)
If a person who is licensed to engage in the business of a retail vendor dies, the heirs or legal representative of the licensee may operate under the license for the period of time necessary for the administration of the licensee’s estate.
(3)
If a person who is licensed to engage in the business of a retail vendor declares bankruptcy, the receiver or trustee in bankruptcy may operate under the license for the period of time necessary for the administration of the licensee’s assets.
(4)
If 2 or more persons who constitute a single vendor licensed to engage in the business of a retail vendor operate at 1 place of business under 1 license, the retirement of 1 or more persons from the business or the addition of 1 or more persons to the business will not affect the license or require a new license for the place of business.
Md. Code Ann., Tax-Gen. § 11-707 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–707LinkCopy Citation
(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.
Md. Code Ann., Tax-Gen. § 11-708 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–708LinkCopy Citation
Each licensee shall display the license in each place of business of the licensee in the State.
Md. Code Ann., Tax-Gen. § 11-709 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–709LinkCopy Citation
Except as otherwise provided in this subtitle, a license may not be transferred.
Md. Code Ann., Tax-Gen. § 11-710 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–710LinkCopy Citation
Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license:
(1)
if the applicant or licensee:
(i)
fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or
(ii)
fraudulently or deceptively uses a license; or
(2)
for cause.
Md. Code Ann., Tax-Gen. § 11-711 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–711LinkCopy Citation
(a)
Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller.
(b)
The Comptroller shall give notice and hold the hearing in accordance with Title 10, Subtitle 2 of the State Government Article.
(c)
The Comptroller may administer oaths in connection with any proceeding under this section.
Md. Code Ann., Tax-Gen. § 11-712 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–712LinkCopy Citation
A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.