Maryland Code, TAX – GENERAL 11-702
Current as of: 2023 | Check for updates
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Terms Used In Maryland Code, TAX - GENERAL 11-702
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
A person shall be licensed by the Comptroller before the person may:
(1) engage in the business of an out-of-state vendor in the State;
(2) engage in the business of a retail vendor in the State; or
(3) engage in the business of a marketplace facilitator.