{"data":{"id":"us-md/md.-code-tax-general-11-701","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–701","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(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.\n(2) “Engage in the business of an out–of–state vendor” includes:\n(i) permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;\n(ii) having an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service; or\n(iii) entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.\n(c) (1) “Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.\n(2) “Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.\n(d) (1) “License” means a license issued by the Comptroller:\n(i) to engage in the business of an out–of–state vendor;\n(ii) to engage in the business of a retail vendor; or\n(iii) to engage in the business of a marketplace facilitator.\n(2) “License” includes a special license issued under § 11–707 of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-701","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"cb8e406c42ae5270a1e53fa333428d14c4e340b57dd33bc46ff949361af8e408","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-601","next":"us-md/md.-code-tax-general-11-702"},"notice":"GroundRules: Original legal text. Not legal advice."}