Md. Code, Tax-Gen. § 11-702

Current with changes from the 2024 Legislative Session

Section 11-702 - License required

A person shall be licensed by the Comptroller before the person may:

(1) engage in the business of an out-of-state vendor in the State;

(2) engage in the business of a retail vendor in the State; or

(3) engage in the business of a marketplace facilitator.

Md. Code, TG § 11-702

Amended by 2019 Md. Laws, Ch. 735,Sec. 1, eff. 10/1/2019.