Current with changes from the 2024 Legislative Session
Section 11-703 - Applications for licenseAn applicant for a license to engage in the business of an out-of-state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:
(1) for each place of business in the State where the applicant sells tangible personal property, a digital code, a digital product, or a taxable service;(2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or(3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.Amended by 2019 Md. Laws, Ch. 735,Sec. 1, eff. 10/1/2019.