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§ 11-702. License required to engage in business of out-of-state, retail vendor, or marketplace...

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2019

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 7. Licensing (Refs & Annos)
Effective: October 1, 2019
MD Code, Tax - General, § 11-702
§ 11-702. License required to engage in business of out-of-state, retail vendor, or marketplace facilitator in State
Currentness
A person shall be licensed by the Comptroller before the person may:
(1) engage in the business of an out-of-state vendor in the State;
(2) engage in the business of a retail vendor in the State; or
(3) engage in the business of a marketplace facilitator.

Credits

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, 395.
MD Code, Tax - General, § 11-702, MD TAX GENERAL § 11-702
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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