Maryland Code, TAX – GENERAL 11-108

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state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:

(1) the sale or recharge takes place at the vendor’s place of business located in the State;

(2) the buyer’s shipping address is in the State; or

(3) there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.