(a) 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, a digital code, a digital product, 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) While it is effective, a special license authorizes the licensee to collect the sales and use tax.
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