Section 11-701 - Definitions. - Maryland Statutes

§ 11-701. Definitions.
 

(a)  In general.- In this subtitle the following words have the meanings indicated. 

(b)  Engage in the business of an out-of-state vendor.-  

(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. 

(2) "Engage in the business of an out-of-state vendor" includes: 

(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 or a taxable service directly or indirectly through an agent or subsidiary; 

(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 or a taxable service; or 

(iii) entering the State on a regular basis to provide service or repair for tangible personal property. 

(c)  Engage in the business of a retail vendor.-  

(1) "Engage in the business of a retail vendor" means to sell or deliver tangible personal property or a taxable service in the State. 

(2) "Engage in the business of a retail vendor" includes liquidating a business that sells tangible personal property or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator. 

(d)  License.-  

(1) "License" means a license issued by the Comptroller: 

(i) to engage in the business of an out-of-state vendor; or 

(ii) to engage in the business of a retail vendor. 

(2) "License" includes a special license issued under § 11-707 of this subtitle. 
 

[An. Code 1957, art. 81, §§ 324, 372; 1988, ch. 2, § 1; 1995, ch. 221.]