1. (1) for each place of business in the State where the applicant sells tangible personal property, a digital code, a digital product, or a taxable service;
2. (2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
3. (3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.

An applicant for a license to engage in the business of an out-of-state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1; Acts 1990, c. 234; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019; Acts 2021, c. 669, § 1, eff. May 30, 2021.

Formerly Art. 81, §§ 324, 361, 362, 363, 372, 396, 397.