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2017 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 7 - Licensing
§ 11-701. Definitions
Universal Citation: MD Tax-Gen Code § 11-701 (2017)
- (a) In general. -- In this subtitle the following words have the meanings indicated.
- (b) Engage in the business of an out-of-state vendor. --
- (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) Engage in the business of a retail vendor. --
- (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) License. --
- (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 ยง 11-707 of this subtitle.
- (1) "License" means a license issued by the Comptroller:
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