§ 11–705

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-705 (2026)

Title 11. Sales and Use Tax

Subtitle 7. Licensing

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.