# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-707

(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.

---

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