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Code · Maryland · Tax - General

§ 6-102

65 words·~1 min read·/md/tax-general/6-102

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§6–102.
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
(1)a charge for admission to a boxing or wrestling contest in the State; and
(2)a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
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