(a)In this subtitle the following words have the meanings…#
(a) In this subtitle the following words have the meanings indicated.
(b)(1) “Engage in the business of an out-of-state vendor”…#
(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…#
(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;