WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In item (1) of this section, the former, specific
references to the "name of the applicant, the names
and addresses of all agents" and "location of any ...
places of business" are deleted as unnecessary in
light of the power of the Comptroller under § 2-104 of
this article to design forms that contain the
information needed to administer a tax.

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
"Tangible personal property" § 11-101
"Taxable service" § 11-101

11-704. ISSUANCE OF LICENSES.

THE COMPTROLLER SHALL ISSUE TO EACH APPLICANT WHO MEETS THE
REQUIREMENTS OF THIS SUBTITLE A LICENSE FOR EACH PLACE OF
BUSINESS DESIGNATED IN THE APPLICATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second sentences
of former Art. 81, §§ 362 and 397.

The former references to the scope of the license as
"authorizing the applicant to engage in business at
such retail establishment" and "authorizing the
applicant to sell or deliver tangible personal
property for use, storage or consumption in this
State" are deleted as unnecessary in light of § 11-705
of this subtitle.

Defined terms: "Comptroller" § 1-101
"License" § 11-701

11-705. SCOPE OF LICENSE.

WHILE IT IS EFFECTIVE, AND EXCEPT AS PROVIDED UNDER §
11-707(B) OF THIS SUBTITLE, A LICENSE AUTHORIZES THE LICENSEE:

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

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

REVISOR'S NOTE: This section is a standard provision added
for clarity.

Defined terms: "Engage in the business of an

out-of-state vendor" § 11-701
"Engage in the business of a retail vendor" § 11-701
"License" § 11-701

11-706. TERM OF LICENSE.

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