The Comptroller may issue a special license to an applicant who: is not required to be licensed as an out–of–state vendor or a retail vendor; 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 submits to the Comptroller an application on the form that the Comptroller requires. While it is effective, a special license authorizes the licensee to collect the sales and use tax.