{"data":{"id":"us-md/md.-code-tax-general-11-245","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–245","heading":"","body":"The sales and use tax does not apply to the sale of:\n(1) medical cannabis under Title 36 of the Alcoholic Beverages and Cannabis Article;\n(2) cannabis between cannabis businesses that are licensed under Title 36 of the Alcoholic Beverages and Cannabis Article; or\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-245","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"f03eb8a1911de5ac70608af465874e2bccb63e8a9535aa85188f5300a4826443","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-244","next":"us-md/md.-code-tax-general-11-246"},"notice":"GroundRules: Original legal text. Not legal advice."}