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Maryland Code, Business Regulation § 17-101

Current as of December 31, 2021 | Updated by FindLaw Staff

(a) In this title the following words have the meanings indicated.

(b) “Executive Director” means the Executive Director of the Alcohol and Tobacco Commission.

(c) “Goods” means tangible personal property, items of trade, merchandise, or other types of products sold at wholesale or retail.

(d) “License” means a license issued under this title.

(e)(1) “Sale” means the exchange or transfer, or the agreement to change or transfer, title or possession of goods in any manner for consideration.

(2) “Sale” includes barter.

(f) “Sell” includes barter.

(g) “Stock-in-trade” means:

(1) goods held for sale and reported as inventory on the Business Personal Property Tax Return filed with the State Department of Assessments and Taxation; or

(2) except for alcoholic beverages, goods held for sale and reported as inventory on the Business Personal Property Tax Return filed with the State Department of Assessments and Taxation for determining the valuation of a trader's license under Subtitle 18 of this title.

(h) “Trader” means a person who operates a room or other place of business for selling goods, including goods sold at auction.

(i) “Trader's license” means a license issued by the clerk to do business as a trader.

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Cite this article: FindLaw.com - Maryland Code, Business Regulation § 17-101 - last updated December 31, 2021 | https://codes.findlaw.com/md/business-regulation/md-code-bus-reg-sect-17-101/

Read this complete Maryland Code, Business Regulation § 17-101 on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

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