Md. Code, Tax - General § 6–101

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

(b) “Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.

(c) “Telecast” means:

(1) a closed circuit telecast;

(2) a subscription television broadcast; or

(3) a pay–per–view cable or satellite television broadcast.