§ 11–245
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-245 (2026)
Title 11. Sales and Use Tax
Subtitle 2. Exemptions
§ 11–245LinkCopy Citation
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.