§11–707.

    (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.