# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-705

While it is effective, and except as provided under Sec. 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.

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