COMAR 03.06.01.33 — § 33 Out-of-State Vendor.

.33 Out-of-State Vendor.
A.
A person who engages in the business of an out-of-State vendor shall collect and remit sales and use tax on all taxable sales for use in the State.
B.
A person engages in the business of an out-of-State vendor if the person:
(1)
Permanently or temporarily maintains, occupies, or uses any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property, a digital code, a digital product, or a taxable service directly or indirectly through an agent or subsidiary;
(2)
Has an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property, a digital code, a digital product, or a taxable service;
(3)
Enters the State on a regular basis to provide service or repair for tangible personal property, digital code, or digital product either directly or indirectly through an agent, independent contractor, or subsidiary;
(4)
Regularly uses the person’s vehicles to sell or deliver tangible personal property, digital codes, digital products or a taxable service for use in the State; or
(5)
Sells tangible personal property, digital codes, digital products, or taxable services for delivery in the State, if, during the previous calendar year or the current calendar year, the person satisfies either of the following criteria:
(a)
The person’s gross revenue from the sale of tangible personal property, digital codes, digital products, or taxable services delivered in the State exceeds $100,000; or
(b)
The person sold tangible personal property, digital codes, digital products, or taxable services for delivery into the State in 200 or more separate transactions.
C.
The requirements of
§B(5) of this regulation
shall be effective beginning October 1, 2018.
Cross References
03.06.01.14D(1)
03.06.01.25E(2)

Cross References
03.06.01.14D(1)

03.06.01.25E(2)

Previous

Next

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.
This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.
Please do not scrape. Instead, bulk download the CC BY-NC-SA-4.0
HTML
or
XML
or CC0
HTML
or
XML
.
Powered by the non-profit
Open Law Library
.

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.
This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.
Please do not scrape. Instead, bulk download the CC BY-NC-SA-4.0
HTML
or
XML
or CC0
HTML
or
XML
.
Powered by the non-profit
Open Law Library
.

This version of the laws and codes on this website is licensed under the
CC BY-NC-SA 4.0
license with copyright held by the State of Maryland.

This version of the laws and codes on this website will be dedicated to the public domain under the
CC0 1.0
license 180 days after publication.