Section 11-701 - Definitions(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 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.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.Amended by 2019 Md. Laws, Ch. 735,Sec. 1, eff. 10/1/2019.