Maryland Statutes
§ 11-108
Maryland § 11-108
This text of Maryland § 11-108 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 11-108 (2026).
Text
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
§ 11-201Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 11-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-108.