<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-712" title_number="11" title_name="Sales and Use Tax" subtitle_number="7" subtitle_name="Licensing">
  <text>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.</text>
</section>
