(a) In this subtitle the following words have the meanings indicated. (b) (1) “Engage in the business of an out–of–state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State. (2) “Engage in the business of […]
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.
An applicant for a license to engage in the business of an out–of–state vendor, to engage in the business of a retail vendor, or to engage in the business of a marketplace facilitator shall submit an application to the Comptroller: (1) for each place of business in the State where the applicant sells tangible personal property, […]
The Comptroller shall issue to each applicant who meets the requirements of this subtitle a license for each place of business designated in the application.
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.
(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 […]
(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 […]
Each licensee shall display the license in each place of business of the licensee in the State.
Except as otherwise provided in this subtitle, a license may not be transferred.
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 […]
(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 […]
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.
