Maryland Tax - General Section 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 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.