§ 11-702

Md. Code, Tax - General § 11-702, under Article — Tax - General.

Md. Code, Tax - General § 11-702

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.