Md. Code Ann., Tax-Gen. § 11-108
Sale or recharge of prepaid telephone calling arrangement
Effective Apr 12, 2011Added by Acts 1999, c. 688, § 1, eff. Jan. 1, 2000. Amended by Acts 2011, c. 65, § 1, eff. April 12, 2011.State of Maryland
- (1) the sale or recharge takes place at the vendor's place of business located in the State;
- (2) the buyer's shipping address is in the State; or
- (3) there is no item shipped, but the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.
The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:
Added by Acts 1999, c. 688, § 1, eff. Jan. 1, 2000. Amended by Acts 2011, c. 65, § 1, eff. April 12, 2011.