The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:
(1) the sale or recharge takes place at the vendor’s place of business located in the State;
(2) the buyer’s shipping address is in the State; or
(3) there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 11-102 - Imposition of Tax
Section 11-103 - Presumption of Taxability
Section 11-105 - Credit -- Collection and Payment Expense
Section 11-106 - Acknowledgement of Streamlined Sales and Use Tax Agreement
Section 11-108 - Prepaid Telephone Service
Section 11-109 - List of Tangible Personal Property and Services