Section 11-705 – Scope of License
While it is effective, and except as provided under § 11–707(b) of this subtitle, a license authorizes the licensee: (1) to engage in the business of an out–of–state vendor; (2) to engage in the business of a retail vendor; or (3) to engage in the business of a marketplace facilitator.
Section 11-706 – Term of License
(a) Except as otherwise provided in this section, a license is effective until it is: (1) surrendered by the licensee; or (2) revoked for cause by the Comptroller. (b) (1) If a partnership that is licensed to engage in the business of a retail vendor is dissolved by the death of a partner, the surviving partner or partners may operate […]
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 […]
Section 11-708 – Display of License
Each licensee shall display the license in each place of business of the licensee in the State.
Section 11-709 – Transfer of License
Except as otherwise provided in this subtitle, a license may not be transferred.
Section 11-710 – Denials, Reprimands, Suspensions, and Revocations — Grounds
Subject to the hearing provisions of § 11-711 of this subtitle, the Comptroller may deny a license to any applicant, reprimand any licensee, or suspend or revoke a license: (1) if the applicant or licensee: (i) fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another; or (ii) fraudulently or […]
Section 11-711 – Denials, Reprimands, Suspensions, and Revocations — Hearings
(a) Except as otherwise provided in § 10-226 of the State Government Article, before the Comptroller takes an action under § 11-710 of this subtitle, the Comptroller shall give the person against whom the action is contemplated an opportunity for a hearing before the Comptroller. (b) The Comptroller shall give notice and hold the hearing in accordance […]
Section 11-712 – Prohibited Act
A person may not engage in the business of a retail vendor, engage in the business of an out–of–state vendor, or engage in the business of a marketplace facilitator without a license issued by the Comptroller under this subtitle.
Section 11-407 – Collection Exception — Direct Pay Permit for Buyer
(a) (1) Except as provided in subsection (c) of this section, on or after July 1, 1993, the Comptroller may not: (i) grant the authority to make direct payment, to the Comptroller, of sales and use tax due on purchases by a vendor; or (ii) issue permits evidencing such authority. (2) Notwithstanding the provisions of paragraph (1) of this subsection, […]
Section 11-408 – Collection Exception — When Buyer Required to Demonstrate Exemption
(a) If a buyer is required under Subtitle 2 of this title or by regulation to provide a vendor with evidence of an exemption, the vendor may not recognize the exemption unless the buyer, before the sale is consummated, provides the vendor with: (1) evidence that the buyer has an exemption certificate; or (2) the evidence that the […]