Section 17-20A-04 – Stop Sale Order; Seizure of License or Goods
(a) (1) Subject to the hearing provisions of subsection (b) of this section, if a transient vendor conducting business in the State fails to display a valid transient vendor’s license, the Comptroller may order an immediate stop sale until a transient vendor’s license is obtained or may order a law enforcement officer to seize the goods that […]
Section 17-20A-05 – Conducting Business Without Displaying License Prohibited
A transient vendor who conducts business in the State without displaying a valid transient vendor’s license is guilty of a misdemeanor and upon conviction is subject to a fine not to exceed $500 for each offense.
Section 17-20A-06 – Effect on Other Laws
The requirements of this subtitle are in addition to and do not exempt or otherwise alter the obligations of a transient vendor under the requirements of: (1) the sales and use tax law under Titles 11 and 13 of the Tax – General Article; and (2) any other licensing or permit requirements under this title or under […]
Section 17-20A-01 – “Transient Vendor” Defined
In this subtitle: (1) “transient vendor” means a person who makes sales subject to the sales and use tax in the State from a motor vehicle or from a roadside or temporary location, excluding sales from a location that the vendor owns; and (2) “transient vendor” does not include: (i) a person whose only activities in the State […]
Section 17-20A-02 – License Required
(a) (1) Before conducting business in the State, a transient vendor shall obtain a transient vendor’s license. (2) The Comptroller may not issue a transient vendor’s license unless the transient vendor has a sales and use tax license and any necessary trader’s license and has paid all State taxes. (3) An application for a transient vendor’s license shall be […]
Section 17-20A-03 – Notification of Comptroller; Inspection; Suspension or Revocation of License
(a) The Comptroller may provide by regulation or may order in an individual case that at least 10 days before entering the State to conduct business, a transient vendor shall notify the Comptroller, in writing, of the location or locations where it intends to conduct business and the date or dates on which it intends to […]