1. A. A person who engages in the business of an out-of-State vendor shall collect and remit sales and use tax on all taxable sales for use in the State.

2. B. A person engages in the business of an out-of-State vendor if the person:

   1. (1) Permanently or temporarily maintains, occupies, or uses 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. (2) Has 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;
   3. (3) Enters the State on a regular basis to provide service or repair for tangible personal property, digital code, or digital product either directly or indirectly through an agent, independent contractor, or subsidiary;
   4. (4) Regularly uses the person’s vehicles to sell or deliver tangible personal property, digital codes, digital products or a taxable service for use in the State; or

   5. (5) Sells tangible personal property, digital codes, digital products, or taxable services for delivery in the State, if, during the previous calendar year or the current calendar year, the person satisfies either of the following criteria:

      1. (a) The person’s gross revenue from the sale of tangible personal property, digital codes, digital products, or taxable services delivered in the State exceeds $100,000; or
      2. (b) The person sold tangible personal property, digital codes, digital products, or taxable services for delivery into the State in 200 or more separate transactions.
3. C. The requirements of §B(5) of this regulation shall be effective beginning October 1, 2018.

Authority: Tax-General Article, §§2-102, 2-103, 11-102, 11-104, 11-105, 11-206, 11-245, 11-502, and 11-504, Annotated Code of Maryland

Effective date:

Regulation .01 effective June 2, 1961

Regulation .01 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .02 effective August 1, 1947; repealed and new Regulation .02 adopted effective February 15, 1982 (9:3 Md. R. 220)

Regulation .02A and C amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .03 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .04 effective July 27, 1965; repealed effective June 2, 1986 (13:11 Md. R. 1272)

Regulation .04 adopted effective June 2, 1986 (13:11 Md. R. 1272)

Regulation .04A—C, F amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .05 effective April 23, 1965; amended effective January 12, 1979 (6:1 Md. R. 16)

Regulations .06, .07 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .08 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .09 effective June 17, 1963; amended effective August 25, 1978 (5:17 Md. R. 1325); January 1, 1989 (15:26 Md. R. 2979)

Regulation .09A and B amended effective August 22, 1980 (7:17 Md. R. 1668); August 30, 1982 (9:17 Md. R. 1704)

Regulation .09C amended effective January 1, 1990 (16:25 Md. R. 2708)

Regulation .09F adopted effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .10 effective June 1, 1961

Regulation .10 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .11 effective February 28, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .12 effective December 14, 1959; amended effective August 17, 1977 (4:17 Md. R. 1292); August 24, 1979 (6:17 Md. R. 1391)

Regulation .12 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .13 effective August 19, 1965

Regulation .13 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .14 effective April 14, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .14 adopted effective April 4, 1980 (7:7 Md. R. 706)

Regulation .14 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .14B amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .14C amended effective August 22, 1980 (7:17 Md. R. 1668); January 1, 1990 (16:25 Md. R. 2708)

Regulations .15—.16 effective August 1, 1947; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .15 adopted effective July 13, 1986 (13:14 Md. R. 1631)

Regulation .15 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .15 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .18 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .19 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .21 effective December 22, 1971; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .22 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .23 effective November 12, 1975 (2:26 Md. R. 1559)

Regulation .24 effective November 10, 1976 (3:23 Md. R. 1301); amended effective August 25, 1978 (5:17 Md. R. 1325); August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .24A, B amended effective September 28, 1981 (8:19 Md. R. 1563)

Regulation .24E amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .24F adopted effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .25 repealed effective July 21, 1976 (3:15 Md. R. 785)

Regulation .26 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)

Regulation .27 effective August 1, 1947; repealed effective July 14, 1978 (5:14 Md. R. 1135)

Regulation .28 effective August 1, 1947

Regulation .29 effective May 14, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .30 effective August 28, 1973; amended effective July 28, 1978 (5:15 Md. R. 1185); January 1, 1989 (15:26 Md. R. 2979)

Regulations .31—.34 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .35 effective August 1, 1947

Regulation .35 repealed effective January 1, 1989 (15:26 Md. R. 2980)

Regulation .36 effective August 1, 1947; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulation .37 effective December 24, 1954; repealed February 15, 1982 (9:3 Md. R. 220)

Regulation .38 effective August 1, 1947; repealed February 15, 1982 (9:3 Md. R. 220)

Regulation .39 effective July 6, 1970

Regulation .39 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .39-1 effective September 29, 1976 (3:20 Md. R. 1143); amended effective August 17, 1977 (4:17 Md. R. 1292); October 5, 1987 (14:20 Md. R. 2140)

Regulation .40 effective June 17, 1963

Regulation .41 effective August 1, 1947

Regulation .41 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .42 effective June 17, 1963

Regulation .43 effective August 1, 1947

Regulation .44 effective June 11, 1969

Regulations .45, .46 effective June 2, 1961; amended as an emergency provision effective June 1, 1977 (4:11 Md. R. 864); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .45 repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .46 repealed effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .47 effective August 1, 1947; repealed effective July 6, 1977 (4:14 Md. R. 1081)

Regulation .48 effective August 28, 1973; amended effective August 24, 1979 (6:17 Md. R. 1391); repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .49 effective May 12, 1955

Regulation .49 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .50—.52 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .53 effective July 29, 1968; amended effective May 25, 1977 (4:11 Md. R. 866); January 1, 1989 (15:26 Md. R. 2979)

Regulation .53C amended effective April 4, 1980 (7:7 Md. R. 706)

Regulation .53D, E amended effective September 28, 1981 (8:19 Md. R. 1563)

Regulation .53-1 adopted as an emergency provision effective June 7, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .53-1 repealed effective October 5, 1987 (14:20 Md. R. 2140)

Regulation .54 effective June 5, 1958; repealed effective July 14, 1978 (5:14 Md. R. 1135)

Regulation .55 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .56 effective May 27, 1955

Regulation .56 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .57 effective December 4, 1973; amended effective June 27, 1980 (7:13 Md. R. 1267); January 1, 1989 (15:26 Md. R. 2979)

Regulations .58—.58-2 effective May 5, 1955

Regulation .59 effective June 17, 1963; amended effective November 17, 1978 (5:23 Md. R. 1739); September 28, 1981 (8:19 Md. R. 1563); August 24, 1987 (14:17 Md. R. 1870); January 1, 1989 (15:26 Md. R. 2979)

Regulation .59A amended effective January 1, 1990 (16:25 Md. R. 2708)

Regulation .59-1 effective June 17, 1963; repealed effective September 28, 1981 (8:19 Md. R. 1563)

Regulations .60, .61 effective August 1, 1947

Regulation .61 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .62 effective November 12, 1975 (2:26 Md. R. 1559)

Regulation .63 effective October 3, 1968; amended effective August 24, 1979 (6:17 Md. R. 1391)

Regulation .64 effective December 22, 1947; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); adopted permanently effective August 31, 1977 (4:18 Md. R. 1392)

Regulation .64B amended effective August 22, 1980 (7:17 Md. R. 1668)

Regulation .64-1 effective December 14, 1959; amended as an emergency provision effective July 1, 1977 (4:13 Md. R. 1023); emergency status extended at 4:23 Md. R. 1727; adopted permanently effective December 30, 1977 (4:27 Md. R. 2102)

Regulation .65 effective July 6, 1970; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .66 effective June 11, 1969

Regulations .67—.69 effective August 1, 1947

Regulation .67 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .68 repealed effective February 15, 1982 (9:3 Md. R. 220)

Regulation .69 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .70, .70-1 effective July 29, 1968; repealed effective May 25, 1977 (4:11 Md. R. 866)

Regulation .70-2 effective June 19, 1969; repealed effective May 25, 1977 (4:11 Md. R. 866)

Regulation .71 effective August 1, 1947

Regulation .71 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .72 effective February 21, 1956

Regulation .73 effective June 11, 1969; amended effective August 10, 1979 (6:16 Md. R. 1329); January 1, 1989 (15:26 Md. R. 2979)

Regulation .74 effective June 11, 1969; amended effective August 17, 1977 (4:17 Md. R. 1292); January 1, 1989 (15:26 Md. R. 2979)

Regulation .75 effective December 22, 1947; repealed effective July 6, 1977 (4:11 Md. R. 1081)

Regulation .76 effective September 20, 1958

Regulation .76 repealed effective January 1, 1989 (15:26 Md. R. 2979)

Regulations .77, .78 effective May 7, 1948; repealed effective April 4, 1980 (7:7 Md. R. 706)

Regulation .79 effective July 22, 1953

Regulation .80 effective September 5, 1972; amended effective December 15, 1978 (5:25 Md. R. 1852)

Regulation .80F adopted effective December 26, 1980 (7:26 Md. R. 2415)

Regulation .80 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Regulation .81 effective August 28, 1973

Regulation .82 effective February 6, 1970

Regulation .82 amended effective January 1, 1989 (15:26 Md. R. 2979)

Regulation .83 effective August 28, 1973; amended effective July 20, 1977 (4:15 Md. R. 1145); August 10, 1979 (6:16 Md. R. 1329); August 30, 1982 (9:17 Md. R. 1704)

Regulation .84 effective August 28, 1973

Regulation .85 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)

Regulations .86 and .87 effective November 17, 1978 (5:23 Md. R. 1739)

Regulations .86 and .87 repealed effective January 1, 1990 (16:25 Md. R. 2709)

Annotations:

COMAR 03.06.01.02 and 03.06.01.19A(1) cited in Attorney General Opinion No. 83-026 (June 22, 1983), dealing with the applicability of sales tax to certain veterinary products.

COMAR 03.06.01.19A(2) applied in Retail Sales Tax Division Declaratory Ruling No. 3 (March 31, 1980)

COMAR 03.06.01.53 applied in Retail Sales Tax Division Declaratory Ruling No. 2 (November 9, 1979)

COMAR 03.06.01.53D, E applied in Retail Sales Tax Division Declaratory Ruling No. 5 (March 15, 1982)

COMAR 03.06.01.67 applied in Retail Sales Tax Division Declaratory Ruling No. 1 (August 27, 1979)

COMAR 03.06.01.80 cited in Comptroller of the Treasury v. Brand Iron, Inc., 65 Md. App. 207 (1985)

COMAR 03.06.01.81 cited in Attorney General Opinion No. 86-049 (September 16, 1986)

Chapter revised effective August 20, 1990 (17:16 Md. R. 1989)

Regulation .01 amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)

Regulation .01B, C amended effective March 2, 2026 (53:4 Md. R. 183)

Regulation .03 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)

Regulation .03C amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .04 amended effective December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)

Regulation .05 amended effective December 9, 1991 (18:24 Md. R. 2641); December 19, 1994 (21:25 Md. R. 2104); January 14, 1999 (26:1 Md. R. 22); December 25, 2000 (27:25 Md. R. 2279)

Regulation .05A, B amended effective March 2, 2026 (53:4 Md. R. 183)

Regulation .07 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)

Regulation .08 amended effective December 19, 1994 (21:25 Md. R. 2104); March 2, 2026 (53:4 Md. R. 183)

Regulation .08A amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .08B, D amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .08D amended effective May 1, 2000 (27:8 Md. R. 796)

Regulation .09 amended effective January 14, 1999 (26:1 Md. R. 22); April 2, 2001 (28:6 Md. R. 620)

Regulation .09B amended effective August 19, 2013 (40:16 Md. R. 1340); July 11, 2022 (49:14 Md. R. 704)

Regulation .10 amended effective October 2, 2000 (27:19 Md. R. 1725); March 31, 2003 (30:6 Md. R. 418)

Regulation .10A, D amended effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .10D amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .11 amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .11B amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .11C amended effective March 2, 2026 (53:4 Md. R. 183)

Regulation .12 amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .13B, C amended effective January 14, 1999 (26:1 Md. R. 22); July 11, 2022 (49:14 Md. R. 704)

Regulation .14 amended effective March 31, 2003 (30:6 Md. R. 418); July 11, 2022 (49:14 Md. R. 704)

Regulation .14A amended and A-1 adopted effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .14E amended effective May 28, 2001 (28:10 Md. R. 946)

Regulation .15C amended effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .16A amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .16B amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .18 amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .19C amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .21 amended effective July 11, 2022 (49:14 Md. R. 704); March 2, 2026 (53:4 Md. R. 183)

Regulation .22 amended effective August 19, 2013 (40:16 Md. R. 1340)

Regulation .22B, C amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .22C amended effective August 11, 1997 (24:16 Md. R. 1159)

Regulation .23 amended effective March 5, 2001 (28:4 Md. R. 417)

Regulation .24 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .25B amended effective October 11, 1993 (20:20 Md. R. 1567)

Regulation .25E adopted effective March 2, 2026 (53:4 Md. R. 183)

Regulation .26A, D amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .26C repealed effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .28 amended effective August 19, 2013 (40:16 Md. R. 1340); March 2, 2026 (53:4 Md. R. 183)

Regulation .28A amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .28D amended effective January 14, 1999 (26:1 Md. R. 22)

Regulation .28E, G amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .29 amended effective January 15, 2007 (34:1 Md. R. 31)

Regulation .30A amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .31A amended effective May 22, 2006 (33:10 Md. R. 881); July 11, 2022 (49:14 Md. R. 704)

Regulation .31A amended and B repealed effective December 19, 1994 (21:25 Md. R. 2104)

Regulation .31A, C amended effective June 26, 2003 (30:12 Md. R. 787)

Regulation .32 amended effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .32A amended effective December 19, 1994 (21:25 Md. R. 2104; August 11, 1997 (24:16 Md. R. 1559)

Regulation .32B amended effective December 19, 1994 (21:25 Md. R. 2104); August 11, 1997 (24:16 Md. R. 1159)

Regulation .32C amended effective August 11, 1997 (24:16 Md. R. 1159); May 1, 2000 (27:8 Md. R. 796)

Regulation .32 repealed effective January 15, 2007 (34:1 Md. R. 31)

Regulation .32-1 adopted effective October 5, 1998 (25:20 Md. R. 1527)

Regulation .32-1 repealed effective January 15, 2007 (34:1 Md. R. 31)

Regulation .32-2 adopted effective October 1, 2001 (28:19 Md. R. 1683)

Regulation .32-2C amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .33 adopted effective August 25, 1997 (24:17 Md. R. 1214)

Regulation .33B amended as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); amended permanently effective February 11, 2019 (46:3 Md. R. 106)

Regulation .33B amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .33C adopted as an emergency provision effective October 1, 2018 (45:20 Md. R. 916); adopted permanently effective February 11, 2019 (46:3 Md. R. 106)

Regulation .34 adopted effective May 1, 2000 (27:8 Md. R. 796)

Regulation .34A amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .35 adopted effective October 30, 2000 (27:21 Md. R. 1974)

Regulation .35B, C amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .36 adopted effective March 5, 2001 (28:4 Md. R. 417)

Regulation .37 adopted effective May 28, 2001 (28:10 Md. R. 946)

Regulation .37 amended as an emergency provision effective May 15, 2006 (33:15 Md. R. 1271); emergency status expired September 30, 2006

Regulation .37 amended as an emergency provision effective July 30, 2010 (37:18 Md. R. 1211); amended permanently effective September 6, 2010 (37:18 Md. R. 1213)

Regulation .38 adopted effective September 3, 2001 (28:17 Md. R. 1554)

Regulation .38A, B amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .39 adopted effective June 24, 2002 (29:12 Md. R. 926)

Regulation .39 amended effective June 15, 2009 (36:12 Md. R. 836)

Regulation .39B amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .40 adopted effective November 11, 2002 (29:22 Md. R. 1720)

Regulation .41 adopted effective March 31, 2003 (30:6 Md. R. 418)

Regulation .41 amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .41D, E repealed effective July 11, 2022 (49:14 Md. R. 704)

Regulation .42 adopted effective June 26, 2003 (30:12 Md. R. 787)

Regulation .43 adopted effective August 19, 2013 (40:16 Md. R. 1341)

Regulation .44 adopted as an emergency provision effective January 20, 2011 (38:4 Md. R. 261); emergency status extended to December 6, 2011 (38:14 Md. R. 787); emergency status expired December 6, 2011

Regulation .44 adopted effective February 16, 2015 (42:3 Md. R. 314)

Regulation .45 adopted effective August 19, 2013 (40:16 Md. R. 1341)

Regulation .46 adopted effective August 18, 2014 (41:16 Md. R. 944)

Regulation .46C amended effective July 11, 2022 (49:14 Md. R. 704)

Regulation .47 adopted effective August 21, 2023 (50:16 Md. R. 725)

Regulation .47 amended effective March 2, 2026 (53:4 Md. R. 183)

Regulation .48 adopted effective March 2, 2026 (53:4 Md. R. 183)

Regulation .49 adopted effective March 2, 2026 (53:4 Md. R. 183)

Regulation .50 adopted effective March 2, 2026 (53:4 Md. R. 183)