GroundRules
Md. Code, Tax - General § 11–245
Where this section sits in the code
- Article - Tax - General
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.
Collected 2026-09-14T20:01:18Z. Source file · JSON