Md. Code, Tax - General § 11-108
Md. Code, Tax - General § 11-108
in effectThe 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-108&enactments=falseFetched: 10/17/2026