1. (a) In this subtitle the following words have the meanings indicated.

2. (b)

   1. (1) “Engage in the business of an out-of-state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State.

   2. (2) “Engage in the business of an out-of-state vendor” includes:

      1. (i) permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;
      2. (ii) having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service; or
      3. (iii) entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.

3. (c)

   1. (1) “Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.
   2. (2) “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.

4. (d)

   1. (1) “License” means a license issued by the Comptroller:

      1. (i) to engage in the business of an out-of-state vendor;
      2. (ii) to engage in the business of a retail vendor; or
      3. (iii) to engage in the business of a marketplace facilitator.
   2. (2) “License” includes a special license issued under § 11-707 of this subtitle.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1995, c. 221, § 1, eff. July 1, 1995; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019; Acts 2021, c. 669, § 1, eff. May 30, 2021.

Formerly Art. 81, §§ 324, 372.