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Session Laws, 1988
Volume 770, Page 458   View pdf image
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Ch. 2

LAWS OF MARYLAND

(2) ENGAGE IN THE BUSINESS OF A RETAIL VENDOR IN THE
STATE.

REVISOR'S NOTE: This section is new language derived

without substantive change from former Art. 81, § 395
and the first clause of the first sentence of § 360

and rephrased in standard language to state

affirmatively that a person must be licensed  to engage

in the business of an out-of-state vendor or   a retail
vendor in the State.

The third sentence of former Art. 81, § 360, which
provided that a license under this subtitle is
required in addition to any other license required by
law, is deleted as surplusage.

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
"Person" §§ 1-101 and 11-101

11-703. APPLICATIONS FOR LICENSE.

AN APPLICANT FOR A LICENSE TO ENGAGE IN THE BUSINESS OF AN
OUT-OF-STATE VENDOR OR TO ENGAGE IN THE BUSINESS OF A RETAIL
VENDOR SHALL:

(1)  SUBMIT AN APPLICATION TO THE COMPTROLLER; AND

(2)  PAY TO THE COMPTROLLER A FEE OF $5;

(I)  FOR A LICENSE TO ENGAGE IN THE BUSINESS OF
AN OUT-OF-STATE VENDOR; OR

(II)  FOR A LICENSE TO ENGAGE IN THE BUSINESS OF
A RETAIL VENDOR:

1.  FOR EACH PLACE OF BUSINESS IN THE
STATE WHERE THE APPLICANT SELLS TANGIBLE PERSONAL PROPERTY OR A
TAXABLE SERVICE;

2.   IF THE APPLICANT HAS NO FIXED PLACE OF
BUSINESS AND SELLS FROM 1 OR MORE VEHICLES, FOR EACH VEHICLE; OR

3.   IF THE APPLICANT HAS NO FIXED PLACE OF
BUSINESS AND DOES NOT SELL FROM A VEHICLE, FOR THE PLACE
DESIGNATED AS THE ADDRESS TO WHICH NOTICES ARE TO BE MAILED.

REVISOR'S NOTE: This section is new language derived

without substantive change from former Art. 81, §§

324(1), 363, 372(m), and 396, the first sentences of

§§ 362 and 397 and, as it related to licenses, § 361.

- 458 -

 

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Session Laws, 1988
Volume 770, Page 458   View pdf image
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