Maryland Tax - General Section 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, the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.