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 […]
(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 […]
(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 […]
(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 […]
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.
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 […]
