§ 11-707. Special license to collect tax

MD Tax-Gen Code § 11-707 (2019) (N/A)
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(a)    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)    While it is effective, a special license authorizes the licensee to collect the sales and use tax.