Maryland Code, TAX – GENERAL 11-702

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Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
state: means :

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

(2) the District of Columbia. See

A person shall be licensed by the Comptroller before the person may:

(1) engage in the business of an out-of-state vendor in the State;

(2) engage in the business of a retail vendor in the State; or

(3) engage in the business of a marketplace facilitator.