Md. Code, Tax - General § 11-245
This is the official text of Md. Code, Tax - General § 11-245, part of Maryland’s Code, Tax - General — governs state taxation.
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§11–245.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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