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.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.