Md. Code Ann., Tax-Gen. § 11-245
Redline — January 1, 2024 → current.View current text →
Current — January 1, 2026
As of January 1, 2024
The sales and use tax does not apply to the sale of:
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; or
(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.
(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.