<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-703" title_number="11" title_name="Sales and Use Tax" subtitle_number="7" subtitle_name="Licensing">
  <text>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:</text>
  <level label="1">
    <text>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;</text>
  </level>
  <level label="2">
    <text>if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or</text>
  </level>
  <level label="3">
    <text>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.</text>
  </level>
</section>
