{"data":{"id":"us-md/md.-code-tax-general-6-103","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 6–103","heading":"","body":"The boxing and wrestling tax does not apply to:\n(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or\n(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men’s Christian Association.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=6-103","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"1becbfff36f7651ce446bc11317a3782634b119d02ec81addf13e9aced62e974","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-6-102","next":"us-md/md.-code-tax-general-6-104"},"notice":"GroundRules: Original legal text. Not legal advice."}