Maryland Tax - General Section 11-701

      (a)      In this subtitle the following words have the meanings indicated.

      (b)      (1)      "Engage in the business of an out-of-state vendor" means to sell or deliver tangible personal property or a taxable service for use in the State.

            (2)      "Engage in the business of an out-of-state vendor" includes:

                  (i)      permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary;

                  (ii)      having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service; or

                  (iii)      entering the State on a regular basis to provide service or repair for tangible personal property.

      (c)      (1)      "Engage in the business of a retail vendor" means to sell or deliver tangible personal property or a taxable service in the State.

            (2)      "Engage in the business of a retail vendor" includes liquidating a business that sells tangible personal property or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.

      (d)      (1)      "License" means a license issued by the Comptroller:

                  (i)      to engage in the business of an out-of-state vendor; or

                  (ii)      to engage in the business of a retail vendor.

            (2)      "License" includes a special license issued under § 11-707 of this subtitle.