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§ 11-707. Special license for tax collection

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, § 11-707
§ 11-707. Special license for tax collection
Currentness
Issuance of license
(a) The Comptroller may issue a special license to an applicant who:
(1) is not required to be licensed as an out-of-state vendor or a retail vendor;
(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) submits to the Comptroller an application on the form that the Comptroller requires.
Scope of license
(b) While it is effective, a special license authorizes the licensee to collect the sales and use tax.

Credits

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.
MD Code, Tax - General, § 11-707, MD TAX GENERAL § 11-707
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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