§ 11–707

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 11-707 (2026)

Title 11. Sales and Use Tax

Subtitle 7. Licensing

(a)

The Comptroller may issue a special license to an applicant who:

(1)

is not required to be licensed as an out–of–state vendor or a retail vendor;

(2)

operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and

(3)

submits to the Comptroller an application on the form that the Comptroller requires.

(b)

While it is effective, a special license authorizes the licensee to collect the sales and use tax.