§ 11-245

Md. Code, Tax - General § 11-245, under Article — Tax - General.

Md. Code, Tax - General § 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.