WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Paragraph (2) of this subsection is new language
derived without substantive change from former Art.
81, § 324(k).

In paragraph (2) of this subsection, the words
"[e]ngage in the business of a retail vendor" are
substituted, as the defined term, for the former words
"[e]ngaging in business", for clarity.

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

(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.

REVISOR'S NOTE: This subsection is new. language added to
avoid repetition of phrases such as "license to engage
in the business of an out-of-state vendor", "license
to engage in the business of a retail vendor", and
"special license issued under § 11-707 of this
subtitle".

The fifth sentences of former Art. 81, §§ 362 and 397,
which required that the form of the license be
"prescribed by the Comptroller", are deleted as
unnecessary in light of the requirement that the
license be "issued by the Comptroller" and the general
duty of the Comptroller to "administer" this title.
As to the administration of taxes by the Comptroller,
see Title 2 of this article.

Defined terms: "Comptroller" § 1-101
"Engage in the business of an

out-of-state vendor" § 11-701
"Engage in the business of a retail vendor" § 11-701
"Sales and use tax" § 1-101

11-702. LICENSE REQUIRED.

A PERSON SHALL BE LICENSED BY THE COMPTROLLER BEFORE THE
PERSON MAY:

(1) ENGAGE IN THE BUSINESS OF AN OUT-OF-STATE VENDOR
IN THE STATE; OR

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