(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 ngible 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.
Maryland Legal Code