Terms Used In Maryland Code, TAX - GENERAL 11-712

  • 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
A person may not engage in the business of a retail vendor, engage in the business of an out-of-state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
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