Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(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; OR

(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.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §
372(k).

The words "[e]ngage in the business of an out-of-state
vendor" are substituted, as the defined term, for the
former words "[e]ngaged in business in this State",
for clarity.

The defined term "taxable service" is added for
clarity.

The former clause "any activity in this State in
connection with the selling or delivering in this
State" is deleted as surplusage.

Defined terms: "Tangible personal property" § 11-101
"Taxable service" § 11-101 "Use" § 11-101

(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.

REVISOR'S NOTE: Paragraph (1) of this subsection is new
language added for clarity.

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