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Statutes Text

Article - Tax - General




§11–701.

    (a)    In this subtitle the following words have the meanings indicated.

    (b)    (1)    “Engage in the business of an out-of-state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State.

        (2)    “Engage in the business of an out-of-state vendor” includes:

            (i)    permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary;

            (ii)    having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service; or

            (iii)    entering the State on a regular basis to provide service or repair for tangible personal property.

    (c)    (1)    “Engage in the business of a retail vendor” means to sell or deliver tangible personal property or a taxable service in the State.

        (2)    “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.

    (d)    (1)    “License” means a license issued by the Comptroller:

            (i)    to engage in the business of an out–of–state vendor;

            (ii)    to engage in the business of a retail vendor; or

            (iii)    to engage in the business of a marketplace facilitator.

        (2)    “License” includes a special license issued under § 11–707 of this subtitle.