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2013 Maryland Code
TAX - GENERAL
§ 11-108 - Prepaid telephone service


MD Tax-Gen Code § 11-108 (2013) What's This?

§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, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.

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