§ 11–712
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-712 (2026)
Title 11. Sales and Use Tax
Subtitle 7. Licensing
§ 11–712LinkCopy Citation
A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.