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.
Structure Maryland Statutes
Section 11-702 - License Required
Section 11-703 - Applications for License
Section 11-704 - Issuance of Licenses
Section 11-705 - Scope of License
Section 11-706 - Term of License
Section 11-707 - Special License to Collect Tax
Section 11-708 - Display of License
Section 11-709 - Transfer of License
Section 11-710 - Denials, Reprimands, Suspensions, and Revocations -- Grounds
Section 11-711 - Denials, Reprimands, Suspensions, and Revocations -- Hearings