Md. Code, Tax - General § 11-707
This is the official text of Md. Code, Tax - General § 11-707, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–707.
Official statutory text
(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, a digital code, a digital product, 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.
(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, a digital code, a digital product, 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.
Status: in_force · Read it on the official government site
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