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Md. Code Ann., Tax-Gen. § 11-245

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.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.