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Statutes Text

Article - Tax - General




§11–703.

    An 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.



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