{"data":{"id":"us-md/md.-code-tax-general-11-108","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–108","heading":"","body":"The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:\n(1) the sale or recharge takes place at the vendor’s place of business located in the State;\n(2) the buyer’s shipping address is in the State; or\n(3) there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-108","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"fe7296749d86cf5192e3c5abb3dc15ded4e7f4d6170d4e13354ffbe9e907646a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-106","next":"us-md/md.-code-tax-general-11-109"},"notice":"GroundRules: Original legal text. Not legal advice."}