Maryland Statutes
§ 11-707
(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
§ 11-201