§ 11–702

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-702 (2026)

Title 11. Sales and Use Tax

Subtitle 7. Licensing

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.