Md. Code Ann., Tax-Gen. § 11-702
License required to engage in business of out-of-state, retail vendor, or marketplace facilitator in State
Effective Oct 1, 2019Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2019, c. 735, § 1, eff. Oct. 1, 2019.State of Maryland
- (1) engage in the business of an out-of-state vendor in the State;
- (2) engage in the business of a retail vendor in the State; or
- (3) engage in the business of a marketplace facilitator.
A person shall be licensed by the Comptroller before the person may:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2019, c. 735, § 1, eff. Oct. 1, 2019.
Formerly Art. 81, §§ 360, 395.