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2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 7 - Licensing
§ 11-707. Special license to collect tax
Universal Citation: MD Tax-Gen Code § 11-707 (2018)
(a) Issuance. -- 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) Scope. -- While it is effective, a special license authorizes the licensee to collect the sales and use tax.
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