<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-702" title_number="11" title_name="Sales and Use Tax" subtitle_number="7" subtitle_name="Licensing">
  <text>A person shall be licensed by the Comptroller before the person may:</text>
  <level label="1">
    <text>engage in the business of an out–of–state vendor in the State;</text>
  </level>
  <level label="2">
    <text>engage in the business of a retail vendor in the State; or</text>
  </level>
  <level label="3">
    <text>engage in the business of a marketplace facilitator.</text>
  </level>
</section>
