Section 11-703 - Applications for license.
§ 11-703. Applications for license.
An applicant for a license to engage in the business of an out-of-state vendor or to engage in the business of a retail vendor shall submit an application to the Comptroller:
(1) for each place of business in the State where the applicant sells tangible personal property or a taxable service;
(2) if the applicant has no fixed place of business and sells from 1 or more vehicles, for each vehicle; or
(3) if the applicant has no fixed place of business and does not sell from a vehicle, for the place designated as the address to which notices are to be mailed.
[An. Code 1957, art. 81, §§ 324, 361, 362, 363, 372, 396, 397; 1988, ch. 2, § 1; 1989, ch. 5, § 1; 1990, ch. 234.]