WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(2)  OPERATES OUT OF THE STATE AND SELLS TANGIBLE
PERSONAL PROPERTY OR A TAXABLE SERVICE FOR USE IN THE STATE; AND

(3)  SUBMITS TO THE COMPTROLLER AN APPLICATION ON THE
FORM THAT THE COMPTROLLER REQUIRES.

(B) SCOPE.

WHILE IT IS EFFECTIVE, A SPECIAL LICENSE AUTHORIZES THE
LICENSEE TO COLLECT THE SALES AND USE TAX.

REVISOR'S NOTE: Subsections (a)(1) and (2) and (b) of this
section are new language derived without substantive
change from the second sentence of former Art. 81, §
377 and the first sentence, except as that sentence
related to tax collection.

Subsection (a)(3) of this section is standard language
added to state expressly that an application is
required.

In subsection (a)(1) of this section, the reference to
an applicant who "is not required to be licensed as an
out-of-state vendor or a retail vendor" is substituted
for the former reference to a vendor "not engaging in
business in this State and making any sale of tangible
personal property as described in § 376 of this
subtitle", for clarity and consistency.

In subsection (b) of this section, the former phrase
"in such manner and subject to such regulations as the
Comptroller may prescribe" is deleted as surplusage.
As to regulations by the Comptroller, see Title 2 of
this article.

Defined terms: "Comptroller" § 1-101
"Sales and use tax" § 1-101'
"Tangible personal property" § 11-101
"Use" § 11-101

11-708. DISPLAY OF LICENSE.

EACH LICENSEE SHALL DISPLAY THE LICENSE IN EACH PLACE OF
BUSINESS OF THE LICENSEE IN THE STATE.

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

The phrase "in the State" is added to conform to the
administrative practice of requiring only those
licensees in the State to display their licenses.

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