§ 11-701

# (a)

In this subtitle the following words have the meanings indicated.

# (b)

# (1)

“Engage in the business of an out–of–state vendor” means to sell or deliver tangible personal property or a taxable service for use in the State or a digital product or digital code to a customer tax address in the State.

# (2)

“Engage in the business of an out–of–state vendor” includes:

(i) permanently or temporarily maintaining, occupying, or using 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;

(ii) having 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; or

(iii) entering the State on a regular basis to provide service or repair for tangible personal property or a digital product.

# (c)

# (1)

“Engage in the business of a retail vendor” means to sell or deliver tangible personal property, a digital code, a digital product, or a taxable service in the State.

# (2)

“Engage in the business of a retail vendor” includes liquidating a business that sells tangible personal property, a digital code, a digital product, or a taxable service, when the liquidator holds out to the public that the business is conducted by the liquidator.

# (d)

# (1)

“License” means a license issued by the Comptroller:

(i) to engage in the business of an out–of–state vendor;

(ii) to engage in the business of a retail vendor; or

(iii) to engage in the business of a marketplace facilitator.

# (2)

“License” includes a special license issued under § 11–707 of this subtitle.