1. (a) The Comptroller may issue a special license to an applicant who:

   1. (1) is not required to be licensed as an out-of-state vendor or a retail vendor;
   2. (2) operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and
   3. (3) submits to the Comptroller an application on the form that the Comptroller requires.
2. (b) While it is effective, a special license authorizes the licensee to collect the sales and use tax.

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

Formerly Art. 81, § 377.