Section 11-707 - Special license to collect tax(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.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.