Md. Code Ann., Tax-Gen. § 11-712
A person may not engage in the business of a retail vendor, engage in the business of an out-of-state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
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, 398.