Section 11-108 - Prepaid telephone service. - Maryland Statutes

§ 11-108. Prepaid telephone service.
 

The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if: 

(1) the sale or recharge takes place at the vendor's place of business located in the State; 

(2) the buyer's shipping address is in the State; or 

(3) there is no item shipped, the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State. 
 

[1999, ch. 688.]