Section 11-707 - Special license to collect tax.
§ 11-707. Special license to collect tax.
(a) Issuance.- The Comptroller may issue a special license to an applicant who:
(1) is not required to be licensed as an out-of-state vendor or a retail vendor;
(2) operates out of the State and sells tangible personal property or a taxable service for use in the State; and
(3) submits to the Comptroller an application on the form that the Comptroller requires.
(b) Scope.- While it is effective, a special license authorizes the licensee to collect the sales and use tax.
[An. Code 1957, art. 81, § 377; 1988, ch. 2, § 1; 1990, ch. 234.]