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Code · Maryland · Tax - General

§ 11-245

77 words·~1 min read·/md/tax-general/11-245

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§11–245.
The sales and use tax does not apply to the sale of:
(1)medical cannabis under Title 36 of the Alcoholic Beverages and Cannabis Article;
(2)cannabis between cannabis businesses that are licensed under Title 36 of the Alcoholic Beverages and Cannabis Article; or
(3)cannabis between a cannabis business licensed under Title 36 of the Alcoholic Beverages and Cannabis Article and a cannabis nursery registered under Title 36 of the Alcoholic Beverages and Cannabis Article.
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