# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 7. Licensing

#### Section 11-712

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.

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