# Business Regulation (GBR)

## Title 17. Miscellaneous State Business Licenses

### Subtitle 1. Definitions; General Provisions

#### Section 17-102

(a) This title applies to a person who is engaged in a for-profit business.

(b) This title does not apply to:

  (1) a person who is engaged in a not-for-profit business or a business exempt from taxation under the federal Internal Revenue Code; or

  (2) a governmental unit.

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Md. Code Ann., Bus. Reg. (as displayed at mgaleg.maryland.gov, October 16, 2026)