Maryland Statutes
Subtitle 7 - Licensing
Section 11-703 - Applications for License

An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller:
        (1)    for each place of business in the State where the applicant sells tangible personal property, a digital code, a digital product, or a taxable service;
        (2)    if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
        (3)    if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.

Structure Maryland Statutes