§ 11-707

# (a)

The Comptroller may issue a special license to an applicant who:

is not required to be licensed as an out–of–state vendor or a retail vendor;

operates out of the State and sells tangible personal property, a digital code, a digital product, or a taxable service for use in the State; and

submits to the Comptroller an application on the form that the Comptroller requires.

While it is effective, a special license authorizes the licensee to collect the sales and use tax.

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