Maryland Statutes
§ 11-108
The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:
(1)the sale or recharge takes place at the vendor’s place of business located in the State;
(2)the buyer’s shipping address is in the State; or
(3)there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201