<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="11-245" title_number="11" title_name="Sales and Use Tax" subtitle_number="2" subtitle_name="Exemptions">
  <text>The sales and use tax does not apply to the sale of:</text>
  <level label="1">
    <text>medical cannabis under Title 36 of the Alcoholic Beverages and Cannabis Article;</text>
  </level>
  <level label="2">
    <text>cannabis between cannabis businesses that are licensed under Title 36 of the Alcoholic Beverages and Cannabis Article; or</text>
  </level>
  <level label="3">
    <text>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.</text>
  </level>
</section>
