# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-702

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.

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