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2017 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 7 - Licensing
§ 11-702. License required
Universal Citation:
MD Tax-Gen Code § 11-702 (2017)
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on the American Association of Law Libraries Universal Citation Guide and is not
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- A person shall be licensed by the Comptroller before the person may:
- (1) engage in the business of an out-of-state vendor in the State; or
- (2) engage in the business of a retail vendor in the State.
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