§ 11-108. Prepaid telephone service

MD Tax-Gen Code § 11-108 (2019) (N/A)
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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.