Maryland Statutes
Subtitle 7 - Licensing
Section 11-707 - Special License to Collect Tax

(a)    The Comptroller may issue a special license to an applicant who:
        (1)    is not required to be licensed as an out–of–state vendor or a retail vendor;
        (2)    operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and
        (3)    submits to the Comptroller an application on the form that the Comptroller requires.
    (b)    While it is effective, a special license authorizes the licensee to collect the sales and use tax.

Structure Maryland Statutes