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§ 11-703. License application

West's Annotated Code of MarylandTax-GeneralEffective: May 30, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 7. Licensing (Refs & Annos)
Effective: May 30, 2021
MD Code, Tax - General, § 11-703
§ 11-703. License application
Currentness
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:
(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) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
(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.

Credits

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.
MD Code, Tax - General, § 11-703, MD TAX GENERAL § 11-703
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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