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§ 11-701. Definitions

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, § 11-701
§ 11-701. Definitions
Currentness
In general
(a) In this subtitle the following words have the meanings indicated.
Engage in the business of an out-of-state vendor
(b)(1) “Engage in the business of an out-of-state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State.
(2) “Engage in the business of an out-of-state vendor” includes:
(i) permanently or temporarily maintaining, occupying, or using 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;
(ii) having 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; or
(iii) entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.
Engage in the business of a retail vendor
(c)(1) “Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.
(2) “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.
License
(d)(1) “License” means a license issued by the Comptroller:
(i) to engage in the business of an out-of-state vendor;
(ii) to engage in the business of a retail vendor; or
(iii) to engage in the business of a marketplace facilitator.
(2) “License” includes a special license issued under § 11-707 of this subtitle.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1995, c. 221, § 1, eff. July 1, 1995; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019; Acts 2021, c. 669, § 1, eff. May 30, 2021.
Formerly Art. 81, §§ 324, 372.
MD Code, Tax - General, § 11-701, MD TAX GENERAL § 11-701
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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