Maryland Statutes
§ 11-707
Maryland § 11-707
This text of Maryland § 11-707 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 § 11-707 (2026).
Text
(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.
(b)While it is effective, a special license authorizes the licensee to collect the sales and use tax.
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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 § 11-707, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-707.