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2017 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 7 - Licensing
§ 11-703. Applications for license
Universal Citation: MD Tax-Gen Code § 11-703 (2017)
- An applicant for a license to engage in the business of an out-of-state vendor or to engage in the business of a retail vendor shall submit an application to the Comptroller:
- (1) for each place of business in the State where the applicant sells tangible personal property or a taxable service;
- (2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
- (3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
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