Md. Code, Tax - General § 11-705
This is the official text of Md. Code, Tax - General § 11-705, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§11–705.
Official statutory text
While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee:
(1) to engage in the business of an out–of–state vendor;
(2) to engage in the business of a retail vendor; or
(3) to engage in the business of a marketplace facilitator.
(1) to engage in the business of an out–of–state vendor;
(2) to engage in the business of a retail vendor; or
(3) to engage in the business of a marketplace facilitator.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.